Research and Conference Papers

1. "A Forecasting Model of the Canadian Economy", Staff Technical Paper No. 2, Economic Planning Branch, Policy Planning Division, Department of Treasury and Economics, Government of Ontario, January 1971. 

2. "Economic Rents, Regulations and Tax Incentives in the Canadian Petroleum Industry", Harvard Institute of Economic Research Discussion Paper No. 341, February 1974.

3. "Foreign Tax Credits and the International Interdependence of Corporate Tax Policies" (with A. Deutsch), Harvard Institute of Economic Research Discussion paper No. 384, September 1974.

4. "The Impact of Inflation, Taxation, and Accounting Practices on the Evaluation of Private and Social Rates of Return to Capital in Canada". Paper presented to conference on Measurement of the Rate of Return to Capital, London, March 18, 1975. 

5. "An Estimation of the Expected Real Interest Rate and the Inflation Component of the Nominal Interest Rate for Long-Term Industrial Bonds", prepared for Project Evaluation Group, Department of Regional Economic Expansion, Government of Canada, December 1976.

6. "An Economic Evaluation of Foreign Financing and Investments in Canada" (with J.C. Evans), Department of Regional Economic Expansion, April 1977.

7. "Inflation and Cost-Benefit Analysis", Development Discussion Paper No. 45, Harvard Institute for International Development, September 1978.

8. "Performance Evaluation and Public Sector Enterprises", Development Discussion Paper No. 46, Harvard Institute for International Development, November 1978.

9. "Empirical Issues Related to the Measurement of the Social Opportunity Cost of Capital in Canada", submission to National Energy Board Hearing No. GH-4-79, Ottawa, Canada, October 1979. 

10. "The Cost of U.S. Direct Foreign Investment" (with J.C. Evans), Development Discussion Paper No. 104, Harvard Institute for International Development, November 1980.

11. "Development of Indices of Mining and Non-Mining Costs for Taxation of Natural Resources in Bolivia". Paper prepared for the World Bank, December 1980.

12. "Inflation and Taxation" (with N.H. Lahouel). Paper presented to CIAT Conference on Tax Policy and Administration, Caracas, Venezuela, February 24-26, 1981.

13. "Government Borrowing and the Response of Consumer Credit in Canada" (with M. Mescher). Report prepared for Project Assessment and Evaluation Branch, Department of Regional Economic Expansion, Government of Canada, March 1981.

14. "The Unemployment Experience of Individuals" (with G. Glenday). Report prepared for the Task Force on Labour Market Development, Canada Employment and Immigration Commission, Ottawa, May 1981.

15. "The Employment Experience of the Unemployed" (with G. Glenday). Report prepared for the Task Force on Labour Market Development, Canada Employment and Immigration Commission, Ottawa, Technical Study No. 13, June 1981. 

16. "Labour Adjustment: An Overview of Problems and Policies" (with G. Glenday). Report prepared for the Task Force on Labour Market Development, Canada Employment and Immigration Commission, Ottawa, June 1981.

17. "Patterns in the Duration of Unemployment and Employment (with G. Glenday). Report prepared for the Task Force on Labour Market Development, Canada Employment and Immigration Commission, Ottawa, Technical Study No. 12, August 1981.

18. "An Evaluation of the Impact of Alternative Tax Policies on the Profitability of Investments in Wheat, Corn, and Soybean Production: An International Comparison" (with C. Williamson). Reports prepared for the United States Treasury, Office of International Tax Affairs, August 1981.

19. "An International Comparative Analysis of the Taxation of the Steel Industry". Report prepared for the United States Treasury, Office of International Tax Affairs, August 1981.

20. "The Role of Canadian and American Monetary Policy in the Determination of Interest Rates in Canada" (with H.B.F. Lim), Harvard Institute of Economic Research Discussion Paper No. 326, October 1983. 

21. Comments on paper, "The Incidence of World Taxes and Natural Resources", American Economic Association Meeting, San Francisco, California, December 28, 1984.

22. "Taxation of State-Owned Enterprises," Development Discussion Paper No. 225, Harvard Institute for International Development, April 1986.

23. "The Role and Economic Implications of the Canadian Dividend Tax Credit", Discussion Paper No. 307, Economic Council of Canada, June 1986.

24. "Cost Effectiveness of After-Tax Financing: Flow-Through Shares in Canada." Discussion Paper 1987, Economic Council of Canada, Ottawa.

25. Taxation, Inflation, and the Performance of Capital in Canada, (Manuscript), 1987.

26. "Do Those Unemployed Longer Work Longer?" (with Graham Glenday), Development Discussion Paper No. 274, Harvard Institute for International Development, August, 1988.

27. "Pragmatism and Stability: The Political Economy of Agricultural Pricing Policies in Malaysia, 1960-1983" (with Andrew Kwok-Kong Lai), Harvard Institute of Economic Research Discussion paper No. 275, August, 1988. 

28. "An Examination of Public Sector Finances in Central America" (with Carlos R. Gutierrez), Development Discussion Paper No. 278, Harvard Institute for International Development, January, 1989.

29. "Tourism, Environment, and Profitability: The Case of the Paphos Holiday Complex" (with Andreas P. Andreau and Savvakis C. Savvides), Development Discussion Paper No. 330, Harvard Institute for International Development, November 1989.

30. "Puerto Rico's Transition to Statehood: Public Finances and the Implications of IRS Section 936 Preferences" (with J. Tomas Hexner), 22 November 1989.

31. "Fiscal Policies for the Mineral (Gold) Sector in the Pacific Islands" (with G.P. Shukla), Harvard Institute for International Development, March 1990.

32. "Assessment of the Porto Irini Project Concept", The Cyprus Development Bank Limited, Consultancy Division, March 1990.

33. "Resource Taxation and Project Feasibility: The Misma Gold Mine, Papua New Guinea" (with G.P. Shukla), Development Discussion Paper No. 367, Harvard Institute for International Development, January 1991.

34. "Market Competitiveness, Economic Return and Risk: The Case of the Limassol Juice Company" (with Andreas P. Andreou and Savvakis C. Savvides), Development Discussion Paper No. 380, Harvard Institute for International Development, July 1991. 

35. "Tax Policies for Industrial Development" (with Dale Chua), Harvard Institute for International Development, October 1991.

36. "International Trade in Energy: The Chukha Hydroelectric Project in Bhutan" (with D.N.S. Dhakal), Discussion Paper No. 412, Harvard Institute for International Development, November 1991.

37. "A Methodology for the Estimation of Economic Prices for Investment Appraisal". Prepared for Economics and Development Resource Center, Project Economic Evaluation Division, Asian Development Bank, Harvard Institute for International Development, June 1992.

38. Tax Policy Design for Industrial Development in Sri Lanka" (with Alberto Barreix), Harvard Institute for International Development, September 1992.

39. "Farmer Participation, A Key Input to Success: The Visayas Communal Irrigation Project", (with Pastor Lorenzo, Jr. and Theresa Panuccio), Harvard Institute for International Development, December 1994.

40. "Port Rehabilitation and Expansion: The Makar Project in the Philippines", (with Pastor Lorenzo, Jr.), Harvard Institute for International Development, December 1994.

41. "Evaluation of Water Supply Expansion: The Manila South Water Distribution Project", (with Pastor Lorenzo, Jr. and Mostafa Baher El-Hifnawi), International Institute for Advanced Studies, February 1995.

42. "Value Added Taxation: The Policy Issues," Harvard Institute for International Development, 1994. 

43. "Perspectives for Tax Policy Reform in Latin America in the 1990's", Development Discussion paper #505 (Harvard Institute for International Development) – Tax Research Series #22 (Harvard International Tax Program), March 1995.

44. "Evaluation of Small Holders Tomato Paste Project in the Philippines", (with Pastor Lorenzo, Jr. and Gangadhar P. Shukla), International Institute for Advanced Studies, April 1995.

45. "A VAT Revenue Simulation Model for Tax Reform in Developing Countries", (with Chun-Yan Kuo), DDP #522 – TRS #26, Harvard Institute for International Development, August 1995.

46. "Which Policies are Important for Industrialization: The Case of Taiwan", (with Chun-Yan Kuo), DDP-TRS #594, Harvard Institute for International Development, July 1997.

47. "Evaluation of Stakeholder Impacts in Cost-Benefit Analysis," DDP #631, Harvard Institute for International Development, April 1998.

48. "Tax Reform in Singapore," with Rup Khadka, DDP #644, Harvard Institute for International Development, July 1998.

49. "Estimation of the National Parameters for Economic Cost-Benefit Analysis for the Philippines," w/Chun-Yan Kuo, Harvard Institute for International Development, DDP 653, September, 1998

50. "Evaluation of Investments for the Expansion of an Electricity Distribution

System," with Henry B.F. Lim, DDP 670, Harvard Institute for International Development, December 1998.

47. "Evaluation of Investments for the Expansion of an Electricity Transmission System," with Henry B.F. Lim and Gangadhar P. Shukla, Harvard Institute for International Development, DDP 688, March 1999.

48. "Costs and Pricing Policies Related to Importing Water to North Cyprus from Turkey by a Tanker," with Hasan Ali Biçak, DDP 689, Harvard Institute for International Development, March 1999.

49. "Control of Water and Coastal Pollution: An Appraisal for Espirito Santos Brazil," (with Migara Jayawardena and GP Shukla), DDP 682, Harvard Institute for International Development, March 1999. 

50. "An Integrated Analysis of a Power Purchase Agreement," with Henry B.F. Lim, DDP 692, Harvard Institute for International Development, April 1999.

51. "An Analysis of Electricity Generation and Tariff Options in Ghana," (with Mario Marchesini), DDP 702, Harvard Institute for International Development, May 1999.

52. "Resource Costs, Resettlement Costs, and Political Constraints in the Choice of Dam Locations" (with Hasan Ali Bicak, and Ali Ozdemirag) DDP 750, Harvard Institute for International Development, January, 2000.

53. Evaluation of Stakeholder Impacts in Project Appraisal: The Jamuna Bridge, Transportation and Poverty Seminar, June 13, 2000.The World Bank Transportation Division, Washington D.C

54. "Reform of Domestic Indirect Tax Systems in Low-Income Countries: The Case of Nepal" (with Rup Khadka), CAER II Discussion Paper 67, Harvard Institute for International Development, Cambridge, September 2000.

55. "Modernization of Tax Administration in Low-Income Countries: The Case of Nepal" (with Rup Khadka), CAER II Discussion Paper 68, Harvard Institute for International Development, Cambridge, September 2000.

56. "Central-Local Fiscal Relations in Low-Income Countries: The Case of Nepal" (with Roy Kelly and Rup Khadka), CAER II Discussion Paper 69, Harvard Institute for International Development, Cambridge, September 2000.

57. "Rational for Public Sector Intervention in the Energy Sector" (with Ellen Seidensticker), World Bank Energy Division, World Bank, Washington, January 2001

58. "Economic Aspects of Foreign Financing", Presented at Conference on, Globalization and the Knowledge-Economy, Malaysian Institute of Economic Research Conference, Kuala Lumpur, Malaysia January 30-31, 2001 

59. "A strategy for the enhancement of the tax system in the Kyrgyz Republic" (with Ignatius Peprah), Paper prepared for the Ministry of Finance, Kyrgyz Republic, and the World Bank, March 2001.

60. "A strategy for the encouragement of foreign investment in the Kyrgyz Republic"(with Ignatius Peprah), Paper prepared for the Ministry of Finance, Kyrgyz Republic and the World Bank, March 2001.

61. "Institutions, corruption, and fiscal measures for the promotion of manufactured exports" (with Chun-Yan Kuo), Paper presented at the Annual Conference of the International Institute for Public Finance, Linz Austria, August 2001

62. "Review of the value added tax in Northern Cyprus" Eastern Mediterranean University, October 2001.

63. "Social Capital and the Social Evaluation of Investments" (with Hatice Jenkins), Easter Mediterranean University, October 2001.

64. The Economic Opportunity Cost of Labor in South Africa" (with H A Bicak and H. Jenkins) Department of Finance, Economic Affairs and Tourism, Government of Northern Province, South Africa, Feb 2002.

65. "Evaluation of the Olifants-Sand Water Transfer Scheme in the Northern Province of South Africa (with A Klevchuk) Department of Finance, Economic Affairs and Tourism, Government of Northern Province, South Africa, Feb 2002.

66. "Evaluation of the Benefits of Transnational Transportation Projects" (with CY Kuo) Department of Economics, Queen's University March 2002

67. Information, Corruption, and Measures for the Promotion of Manufactured Exports, Paper presented at Villa Colombella Group Conference, Sept 4-7, 2002.

68. "Economic integration and the Transformation of the Tax Mix: Cyprus 1990-2001" (with George G. Poufos), Presented at the Tax Workshop, Trade and Integration Network of the Inter-American Development Bank, Washington DC, September 18 and 19, 2002

69. "A Review of the Fiscal System of Belize", (with Chun-Yan Kuo), Inter-American Development Bank, September 2002 

70. "Fiscal Adjustment for Sustainable Growth in the Dominican Republic", (with Hector Guiliani Cury and Chun-Yan Kuo), Government of the Dominican Republic, March 2004.

71. "Is the VAT Regressive in the Dominican Republic?", (with Chun-Yan Kuo), Government of the Dominican Republic, July 2004.

72. "Tax Expenditures in the Dominican Republic", (with Chun-Yan Kuo), Government of the Dominican Republic, July 2004.

73. "The Taxation and Regulation of Casino's and Games of Chance in the Dominican Republic", (with Chun-Yan Kuo), Government of the Dominican Republic, August 2004.

74. "Economic Implications of Measures to Bring the Dominican Republic into Compliance with the World Trade Organization (WTO) Rules Concerning the Operation of Free Zones", Government of the Dominican Republic, February 2005.

75. "Fiscal Adjustment for Sustainable Growth in Belize", (with Chun-Yan Kuo), Inter-American Development Bank, October 2005.

76. Appraisal of El-Kureimat Combined Cycle Power Plant ", Feasibility Case Study, Policy Analysis Case, Major Case, Modular Case Studies, Summary of Integrated Project Appraisal Methodology, Estimation of Economic Price for Tradable, (with Andrey Klevchuk), African Development Bank, Tunisia, October 2005.

77. "Regional African Satellite Project", Feasibility Case Study, Policy Analysis Case, Major Case, Modular Case Studies, Summary of Integrated Project Appraisal Methodology,(with Tumani Dembajang), African Development Bank, Tunisia, October 2005.

78. "Appraisal of Senegal Rural Water and Sanitation Program", Feasibility Case Study, Policy Analysis Case, Major Case, Modular Case Studies, Tradable Goods in the Context of Senegal, Non-Tradable Goods in the Context of Senegal, Summary of Integrated Appraisal , (with Zakaria Bellot), African Development Bank, Tunisia, January 2006.

79. "Zambia Smallholder Agriculture Production: The Case of Paprika", Feasibility Case Study, Policy Analysis Case, Major Case, Modular Case Studies, Tradable Goods in the Context of Zambia, Non-Tradable Goods in the Context of Zambia, Summary of Integrated Appraisal , (with Arkins Mwila Kabungo), African Development Bank, Tunisia, January 2006. 

80. "Canadian Regulatory Analysis Guide", (with Chun-Yan Kuo), Privy Council Office, Government of Canada, February 2006.

81. "Expenditure Policies to Promote Growth: Cambodia" (with Andrey Klevchuk) Report prepared for the World Bank Cambodian Mission, September 2006.

82. "Diagnosis of Indirect Taxes and the Taxation of International Trade in the Dominican Republic" (with Chun-Yan Kuo, and Andrey Klevchuk), Report Prepared for the Inter-American Development Bank on behalf of the Government of the Dominican Republic, February 2007.

83. "Measuring the Opportunity Cost to Industry of Electricity Outages" (with Roop Jyoti and Aygul Ozbafli) Working Paper 1066 Department of Economics, Queen's University, July 2007

84. "Incidence of the WTO Anti-Discrimination Rules on Corporation Income Taxation" (Hatice Jenkins,) QED Working Paper Number 1123, May 2007

85. "The Economic Opportunity Cost of Capital for Canada - An Empirical Update" (with Chun-Yan Kuo) QED Working Paper Number 1133 Queen's University, Kingston, On, Canada August 2007 

86. "Cost-Benefit Analysis Case Study on Regulations to Lower the Level of Sulphur in Gasoline" (with Chun-Yan Kuo, and Aygul Ozbafli), QED Working Paper Number 1134, Queen's University, Canada August 2007

87. "Migration from Turkey and the Uncertainty of the Accession of Turkey to the EU" (with Demet Beton) QED Working paper, Queen's University August 2008.

88. "Power Purchase Agreements for Risk and Rent Sharing in Himalayan Hydropower Developments" (with D.N.S. Dhakal), Development Discussion Paper 2009-1 Queen's University.

89. "Social Security Reforms in Northern Cyprus: Are They Fiscally Balanced and Socially Equitable?" (With Hasan U. Altiok), Development Discussion Paper 2012-02 Queen's University.

90. "The Pension Traps of Northern Cyprus" (With Hasan U. Altiok), Development Discussion Paper 2012-03 Queen's University.

91. "A Cost Benefit Analysis of Maize Production and Marketing in Uganda" (with Leonard Leung), Development Discussion Paper 2012-04 Queen's University.

92. "A Cost-Benefit Analysis of Local Production of Ready to Use Theraupetic Foods in Uganda" (With Mikhail Miklyaev), Development Discussion Paper 2012-05 Queen's University.

93. "A Cost-Effectiveness Analysis of Acute Malnutrition Treatment Using Ready to Use Therapeutic Foods", Development Discussion Paper 2012-06 Queen's University.

94. "An Integrated Appraisal of Productivity Enhancing Interventions in Ethiopian Dairy Farming" (With Mikhail Miklyaev), Development Discussion Paper 2013-02 Queen's University.

95. "An Economic Evaluation of Peru's LNG Export Policy" (with Leonard Leung), Development Discussion Paper 2013-03 Queen's University.

96. "Taxing Mobile Capital in Free Trade Zones to the Detriment of Workers" (with Chun-Yan Kuo), Development Discussion Paper 2013-04 Queen's University.

97. "Cost-Benefit Analysis of a Milk Processing Plant for The Benefits of Pastoralists, Somali Region, Ethiopia" (With Mikhail Miklyaev), Development Discussion Paper 2013-09 Queen's University.

98. "Economic Feasibility of a First-Mover Abattoir Establishment in Somali Region, Ethiopia" (With Mikhail Miklyaev), Development Discussion Paper 2013-10 Queen's University. 

99. "Cost-Benefit Analysis of Small Holders' Lambs and Goats Fattening Activity in Ethiopia" (With Mikhail Miklyaev), Development Discussion Paper 2013-11 Queen's University.

100. "Cost-Benefit Analysis of Small Ruminants Fattening with Feed Concentrates in the Highlands of Ethiopia" (with Mikhail Miklyaev), Development Discussion Paper 2013-12 Queen's University.

101. "White Pea Beans Production In Ethiopia: Case of Limited Domestic Demand" (with Mikhail Miklyaev and Katarzyna Pankowska), Development Discussion Paper 2013-13 Queen's University.

102. "A Cost-Benefit Analysis of Small Scale Red Haricot Beans Production in Ethiopia: intercropping as a Risk Diversification Mechanism" (with Mikhail Miklyaev and Katarzyna Pankowska), Development Discussion Paper 2013-14 Queen's University.

103. "An Integrated Appraisal of Irrigated Vegetable Production with Limited Land Holdings in Amhara Region, Ethiopia" (with Mikhail Miklyaev), Development Discussion Paper 2013-15 Queen's University.

104. "Designing Appropriate Financial Instruments for Modern Beekeeping in Ethiopia" (with Mikhail Miklyaev), Development Discussion Paper 2013-16 Queen's University.

105. "Honey Production In Ethiopia: A Cost-Benefit Analysis of Modern Versus Traditional Beekeeping Technologies" (with Mikhail Miklyaev), Development Discussion Paper 2013-17 Queen's University.

106. "Economic Repercussions of Opening the Border to Labour Movements between North and South Cyprus" (with Nuru Giritli and Sevin Ogural), Development Discussion Paper 2014-01 Queen's University.

107. "Solar versus Combined Cycle Electricity Generation in Capital Constrained African Economies: Which is Greener?" (With Saule Baurzhan), Development Discussion Paper 2014-02 Queen's University.

108. "Accounting for Market Distortions in an Integrated Investment Appraisal Framework" (with Kemal Bagzibagli and Octave Semwaga), Development Discussion Paper 2014-05 Queen's University.

109. "Off-grid Solar PV: Is it an Affordable or an Appropriate Solution for Rural Electrification in Sub-Saharan African Countries?" (with Saule Baurzhan), Development Discussion Paper 2014-06 Queen's University. 

110. "Musings on the Social Discount Rate" (with Arnold C. Harberger), Development Discussion Paper 2015-01 Queen's University.

111. "The Willingness to Pay by Households for Improved Reliability of Electricity Service" (with Aygul Ozbafli), Development Discussion Paper 2015-02 Queen's University.

112. "Cost-Effectiveness Analysis of Alternative Water Heater Systems Operating with Unreliable Water Supplies" (with Arif Yurtsev), Development Discussion Paper 2015-03 Queen's University.

113. "Were the Hydro Dams Financed by the World Bank from 1976 to 2005 Worthwhile?" (with Omotola Awojobi), Development Discussion Paper 2015-04 Queen's University.

114. "Consumer Preferences for Improvements in Mobile Telecommunication Services", (with Orhan Dagli), Development Discussion Paper 2015-05 Queen's University.

115. "Managing the Cost Overrun Risks of Hydroelectric Dams: An Application of Reference Class Forecasting Techniques" (with Omotola Awojobi), Development Discussion Paper 2015-06 Queen's University.

116. "An Economic Analysis of Policies for Promoting Economically Efficient Water Heater Systems Operating Under Seasonal Climatic Conditions" (with Arif Yurtsev), Development Discussion Paper 2015-07 Queen's University.

117. "Estimating the Value of Life, Injury, and Travel Time Saved Using a Stated Preference Framework" (with Naghmeh Niroomand), Development Discussion Paper 2015-08 Queen's University.

118. "Value of E-banking to Small and Medium-Sized Enterprises" (with Parvaneh Shahnoori), Development Discussion Paper 2015-09 Queen's University.