Graham Glenday | Scholars@Duke

Graham Glenday
Professor of the Practice Emeritus in the Sanford School of Public Policy

Graham Glenday is Professor of the Practice Emeritus of Public Policy at DCID. Before retiring in August 2018, he was co-director of the International Taxation Program, PARM, and BUDGET programs. He is currently working on a range of issues relating to public investment management in the context of climate change and state owned enterprises. He came to Duke in July 2001 from Harvard University where he was Director of the Public Finance Group in the Kennedy School of Government and earlier in the Harvard Institute for International Development. He has over 35 years of international professional experience in public finance, acting as an advisor in tax policy and administration reforms, public investment management and other fiscal matters to over 30 countries in Africa, Asia, Turkey and elsewhere including co-ordination of the successful Tax Modernization Program in Kenya. Earlier he served as Assistant Director of Tax Policy Analysis in the Department of Finance in the Government of Canada. Glenday has also published research and taught graduate courses and executive workshops in taxation, public budgeting and project appraisal matters from 1985 onward. Glenday was a Rhodes Scholar at Oxford University and has a Ph.D. in Public Policy from Harvard University.

Current Appointments & Affiliations

Professor of the Practice Emeritus in the Sanford School of Public Policy, Sanford School of Public Policy, Duke University 2018
Co-Director of the International Taxation Program, DCID, Sanford School of Public Policy, Duke University 2015

Contact Information

Box 90237, Durham, NC 27708-0237
Rubenstein Hall - Rm 278, Duke University, 302 Towerview Road, Durham, NC 27708
glenday@duke.edu (919) 613-9236

Background
Education, Training, & Certifications
- Ph.D., Harvard University 1983
- M.P.P., Harvard University 1976
- M.A., University of Oxford (United Kingdom) 1974
- B.S.CH.E., University of Cape Town (South Africa) 1971
Previous Appointments & Affiliations
- Professor of the Practice of Public Policy in the Sanford School of Public Policy, Sanford School of Public Policy, Duke University 2011 - 2018
- Professor of the Practice of Public Policy Studies, Sanford School of Public Policy, Duke University 2006 - 2011
- Professor of the Practice of Public Policy Studies, Sanford School of Public Policy, Duke University 2001 - 2006
Expertise
Global Scholarship
- Expertise
- Research
Publications & Artistic Works
Selected Publications
- Academic Articles
  - Glenday, Graham, G. P. Shukla, Joseph Tham, Deepak Kapoor, Arunabha Maitra, and Robert Voetsch. “USAID/India Reform Project Compendium with Practitioners' Guide, Volume V State Fiscal Management Reform,” December 16, 2009.
  - Glenday, G. “The New “Old” Approach to the Economic Opportunity Cost of Capital,” 2009.
  - Glenday, G. “Special Regimes & Thresholds for Taxation of SMEs,” October 2007.
  - Glenday, G. “Compliance Strategy: Where is Sub-Saharan Africa Headed?,” March 2006.
  - Glenday, R Kelly with Graham, and Meera Mehta. “Kenya: An Assessment of Local Service Delivery and Local Government in Kenya.” World Bank Report, no. 24383 (2003).
  - Glenday, G. “Trade Liberalization and Customs Revenues: Does trade liberalization lead to lower customs revenues? The Case of Kenya.” Journal of African Finance and Economic Development 5, no. 2 (October 2002): 89–125.
  - Glenday, G. “Kenya Offers Tax Incentives to Help Restart Growth.” Tax Notes International 21, no. 5 (2000).
  - Glenday, G. “Kenya Lowers Tax Rates to Revive Economy.” Tax Notes International 19, no. 4 (1999).
  - Glenday, G. “Kenya Introduces Balanced Budget.” Tax Notes International 17, no. 6 (1998).
  - Glenday, G. “Risk Sharing Contracts in Project Appraisal.” The Canadian Journal of Program Evaluation, 1997, 99–119.
  - Glenday, G. “Kenya Finance Act Maintains Tax Reform Tradition.” Tax Notes International 14, no. 4 (1997).
  - Glenday, G. “Kenya's 1997 Budget Reduces Tax Rates.” Tax Notes International 15, no. 11 (1997).
  - Glenday, G. “Customs and Trade Facilitation: Challenges and Opportunities in Sub-Saharan Africa,” 1997.
  - Glenday, G. “Kenyan Budget Continues in Tax Reform Tradition.” Tax Notes International 11, no. 8 (1995).
  - Glenday, G. “Kenyan Budget Continues Tax Reforms under Tax Modernization Program.” Tax Notes International 9, no. 11 (1994).
  - Glenday, G. “Kenyan Finance Act 1993 Offers Reform and Simplification.” Tax Notes International 7, no. 24 (1993).
  - Glenday, Graham, and James B. Davies. “Accrual Equivalent Marginal Tax Rates for Personal Financial Assets.” The Canadian Journal of Economics 23, no. 1 (February 1990): 189–189. https://doi.org/10.2307/135527.
    Full Text
  - Glenday, Graham, Anil K. Gupta, and Henry Pawlak. “Tax Incentives for Personal Charitable Contributions.” The Review of Economics and Statistics 68, no. 4 (November 1986): 688–688. https://doi.org/10.2307/1924530.
    Full Text
  - Barichello, R. R., and G. Glenday. “The Tax Expenditure of Agricultural Marketing Quota Deducibility.” Canadian Journal of Agricultural Economics/Revue Canadienne D’Agroeconomie 33, no. 3 (January 1, 1985): 263–84. https://doi.org/10.1111/j.1744-7976.1985.tb02139.x.
    Full Text
  - GLENDAY, G., and G. F. JENKINS. “INDUSTRIAL DISLOCATION AND THE PRIVATE COST OF LABOR ADJUSTMENT.” Contemporary Economic Policy 2, no. 4 (January 1, 1984): 23–36. https://doi.org/10.1111/j.1465-7287.1984.tb00765.x.
    Full Text
  - Jenkins, Glenn P., Devendranauth Misir, and Graham Glenday. “The Taxation of Foreign Investment Income in Canada, the United States and Mexico.” Law and Contemporary Problems 44, no. 3 (1981): 143–143. https://doi.org/10.2307/1191214.
    Full Text
  - Asfaw, Abebe, Ipchita Bharali, Graham Glenday, Richard Hemming, and Roy Kelly. “Public Financial Management Perspectives on Health Sector Financing and Resource Allocation in Ethiopia (Accepted).” Ssrn Electronic Journal, n.d. https://doi.org/10.2139/ssrn.3534342.
    Full Text Open Access Copy
- Book Sections
  - Glenday, G., K. Kaiser, and T. Le. “Approaches to Better Project Appraisal.” In The Power of Public Investment Management Transforming Resources Into Assets for Growth, edited by A. Rajaram, T. Le, K. Kaiser, and J. -. H. Kim. Washington, DC: World Bank Publications, 2014.
  - Glenday, G. “Revenue Forecasting.” In The International Handbook of Public Financial Management, edited by R. Allen. Palgrave Macmillan, 2013.
  - Glenday, G., and R. Hemming. “Tax design from a fiscal management perspective.” In The International Handbook of Public Financial Management. Palgrave Macmillan, 2013.
  - Glenday, G. “The New “Old” Approach to the Economic Opportunity Cost of Capital.” In Discount Rates for the Evaluation of Public Private Partnerships, edited by David F. Burgess and Glenn P. Jenkins. Kingston: John Deutsch Institute, 2010.
  - Glenday, G. “Comment on "Risk-Adjusted Discount Rates for Public Sector Investments" by Donald J.S. Brean and David F. Burgess.” In Discount Rates for the Evaluation of Public Private Partnerships, edited by David F. Burgess and Glenn P. Jenkins. Kingston: John Deutsch Institute, Queen’s University, 2010.
  - Glenday, G., and Z Li Swift. “Establishing Tax Expenditure Accounts – Towards Better Fiscal Accountability and Transparency.” In Turkey Public Expenditure Review. World Bank, 2006.
  - Glenday, G., and David Ndii. “Export Platforms in Kenya.” In Contemporary Perspectives on Developing Societies, edited by C. Gray, M. Kimenyi, and M. McPherson. Ashgate Publishers, 2003.
  - Glenday, G., and T. C. I. Ryan. “Trade Liberalization and Growth in Kenya.” In Contemporary Perspectives on Developing Societies, edited by C. Gray, M. Kimenyi, and M. McPherson. Ashgate Publishers, 2003.
  - Glenday, G. “Capacity Building in the Context of the Kenya Tax Modernization Program.” In Getting Good Government: Capacity Building in the Pbulic Sectors of Developing Countries. Harvard University Press, 1997.
  - Glenday, G. “Comments on Tax Expenditure Budget from Inside the Government: The Canadian Experience.” In Tax Expenditures and Government Policy, edited by N. Bruce. John Deutsch Institute for the Study of Economic Policy, Queen’s University, Kingston, 1989.
- Other Articles
  - Glenday, Graham, Tuan Mih Le, Shireen Mahdi, and Albert Pijuan. “Assessing Public Investment Management Functions and Institutional Arrangements for State-Owned Enterprises: A Diagnostic Framework.” Equitable Growth, Finance & Institutions Insight. Washington, DC: World Bank, 2021.
    Open Access Copy
  - Glenday, G. “Strengthening Project Selection for Capital Budgeting.” Soeul, Korea: Korean Development Institute, October 31, 2014.
  - Glenday, G. “Capital versus Current Final Expenditures in Ethiopia: What is the economically efficient and financially sustainable mix?” Ethiopia Public Expenditure Review: Background Paper. AFT: PREM 2 World Bank, October 2014.
  - Glenday, G., S. Bhattacharya, F. Fernholz, and R. Hemming. “Study on counter cyclical policies: Role of public investment to stimulate demand.” Public Sector Group, Latin-America and the Caribbean Region, World Bank, October 2012.
  - Glenday, G., and G. P. Shukla. “Public Finance in Open Economies.” Teaching Manual, 2008.
  - Glenday, G., and G. P. Shukla. “Tax Analysis and Revenue Forecasting: Issues and Techniques.” Teaching Manual, 2008.
  - Glenday, G. “Tax Receipts Forecasting Model.” revisions (mimeo), 2005.
  - Glenday, G., and G. P. Shukla. “Public Finance in Open Economies.” Teaching Manual, 2005.
  - Glenday, G., and G. P. Shukla. “Tax Analysis and Revenue Forecasting: Issues and Techniques.” Teaching Manual, 2005.
  - Glenday, G. “Towards a Strategy for an Improved Tax System.” World Bank Fiscal Aide-Memoir to Government of Turkey, 2003.
  - Glenday, G. “Economic Opportunity Cost of Capital: Financing Infrastructure in Emerging Markets.” Report prepared for INT/ITD, Inter-American Development Bank, 2003.
  - Glenday, G. “VAT analysis and revenue estimation based on micro-simulation data.” Report prepared for Ministry of Finance, Government of Ghana, 2003.
  - Glenday, G., and Joseph Tham. “What weights in the WACC?” Sanford Institute Working Paper Series, paper No. SAN03-01, 2003.
  - Glenday, G., Meera Metha, and Roy Kelly. “Kenya: An Assessment Of Local Service Delivery And Local Governments In Kenya.” The World Bank, Water and Urban I, Africa Region Report No. 24383, 2002.
  - Glenday, G. “Trade Liberalization and Customs Revenues: Does trade liberalization lead to lower customs revenues? The Case of Kenya.” HIID Development Discussion Paper #764, June 2000.
  - Glenday, G. “Country Profile: Kenya.” The Africa Competitiveness Report 1998. World Economic Forum and HIID, World Economic Forum, Geneva, Switzerland, 1998.
  - Glenday, G. “Basic World Tax Code in Sub-Saharan Africa, Does it fit the Bill?” Tax Notes International, 1996.
  - Glenday, G. “Perspectives on the Computerization of Tax System in Sub-Saharan Africa.” HIID Development Discussion Paper #446 TRS, Taxation Research Series #9, May 1993.
  - Glenday, G. “On Safari in Kenya: from Sales Tax to Value Added Tax.” International Vat Monitor, December 1991.
  - Glenday, G., and J. M. Mintz. “The Nature and Magnitude of Tax Losses of Canadian Corporations,” October 1990.
  - Glenday, G. “Monte Carlo Simulation Techniques in the Valuation of Truncated Distributions in the Context of Project Appraisal.” (mimeo), June 1989.
  - Glenday, G. “Personal Savings and Portfolio Composition: Changing Tax Incentives.” Development Discussion Paper No. 257, Harvard Institute for International Development, December 1987.
  - Glenday, G. “Labor Adjustment and Trade Liberalization: Costs and Policies at the Canadian Context.” Ph.D. dissertation, Harvard University, December 1982.
  - Glenday, G. “Comment on ’Economic Adjustment and Labor Market Policy.” 2nd John Deutsch Roundtable on Economic Policy, Queen’s University, November 1982.
  - Glenday, G., and J. Alam. “The Labor Market Experience of Individuals: Unemployment Insurance and Regional Effects.” Paper Prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa, May 1982.
  - Glenday, G., and J. Alam. “The Effects of Unemployment Insurance Benefits on the Structure of Employment in Seasonally and Cyclically Sensitive Sectors.” Paper Prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa, February 1982.
  - Glenday, G., and R. Hood. “Pensions and Labor Force Behavior.” Paper Prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa, February 1982.
  - Glenday, G., R. Hood, and J. C. Evans. “The Estimation of a Social Discount Rate for Canada: A Stock Adjustment Model with Country Risk.” paper prepared for the Department of Finance, January 1982.
  - Glenday, G., R. Hood, and J. C. Evans. “Foreign Savings and the Estimation of a Social Discount Rate for Canada.” paper prepared for the Department of Finance, December 1981.
  - Glenday, G., and J. Alam. “Employment Performance and Labor Market Adjustment in the Automobile Industry.” Paper Prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa, September 1981.
  - Glenday, G., G. P. Jenkins, and J. C. Evans. “Worker Adjustment Costs and Assistance Policies.” World Bank Staff Working Paper No. 426, October 1980.
  - Glenday, G. “Approaches to Government Involvement in Promoting Risky Investments.” Report Prepared for Department of Industry, Trade and Commerce, Ottawa, October 1979.
  - Glenday, G. “Key Factors in the Income Loss of Laid-Off Workers.” Report Prepared for Department of Industry, Trade and Commerce, Ottawa, August 1979.
  - Glenday, G. “Income Loss Estimated for a Sample of Beneficiaries of the Adjustment Assistance Benefits Program.” Report Prepared for Department of Industry, Trade and Commerce, Ottawa, December 1978.
  - Glenday, G., and J. C. Evans. “Inflation and Investment.” Report Prepared for Department of Industry, Trade and Commerce, Ottawa, May 1978.
- Scholarly Editions
  - Coppola, Andrea, Fernando Fernholz, and Graham Glenday. “Estimating the Economic Opportunity Cost of Capital for Public Investment Projects: An Empirical Analysis of the Mexican Case,” March 1, 2014.
  - Glenday, G. “The Design of Bilateral Direct Transfer Schemes Between Lesotho and the Republic of South Korea.,” 1995.
  - Glenday, Graham, and Gangadhar P. Shukla. “Belize: A Review of Public Expenditures.,” n.d.
  - Jenkins, Glenn, G. R. A. H. A. M. GLENDAY, J. O. H. N. EVANS, and C. L. A. U. D. E. MONTMARQUETTE. “TRADE ADJUSTMENT ASSISTANCE: THE COSTS OF ADJUSTMENT AND POLICY PROPOSALS,” n.d.
  - Jenkins, Glenn, G. R. A. H. A. M. GLENDAY, and JOHN E. V. A. N. S. EVANS. “WORKER ADJUSTMENT POLICIES: AN ALTERNATIVE TO PROTECTIONISM,” n.d.
  - Jenkins, Glenn, J. O. H. N. EVANS, and G. R. A. H. A. M. GLENDAY. “WORKER ADJUSTMENT TO LIBERALIZED TRADE - COSTS AND ASSISTANCE POLICIES,” n.d.
  - Jenkins, Glenn, R. O. B. E. R. T. CONRAD, G. R. A. H. A. M. GLENDAY, and R. O. Y. KELLY. “ASSISTING DEVELOPMENT IN A CHANGING WORLD:TAX REFORM,” n.d.
  - Jenkins, Glenn, and G. R. A. H. A. M. GLENDAY. “PATTERNS OF DURATION OF EMPLOYMENT AND UNEMPLOYMENT,” n.d.
  - Jenkins, Glenn, and G. R. A. H. A. M. GLENDAY. “THE UNEMPLOYMENT EXPERIENCE OF INDIVIDUALS,” n.d.
  - Jenkins, Glenn, and G. R. A. H. A. M. GLENDAY. “THE EMPLOYMENT EXPERIENCE OF THE UNEMPLOYED,” n.d.
  - Jenkins, Glenn, and G. R. A. H. A. M. GLENDAY. “LABOUR ADJUSTMENT - AN OVERVIEW OF PROBLEMS AND POLICIES,” n.d.
  - Jenkins, Glenn, and G. R. A. H. A. M. GLENDAY. “DO THOSE UNEMPLOYED LONGER WORK LONGER?,” n.d.
  - Jenkins, Glenn, and G. R. A. H. A. M. GLENDAY. “AN OVERVIEW OF ISSUES RELATED TO EMPLOYMENT POLICY IN CANADA,” n.d.
- Reports
  - Glenday, Graham. “Climate-Informed Public Investment Management Diagnostic Framework; Climate Change Adaptation and Mitigation.” Climate-Informed Public Investment Management Diagnostic Framework; Climate Change Adaptation and Mitigation, July 20, 2020.
    Open Access Copy
  - Glenday, Graham. “Diagnostic Assessment of Public Investment Management for State Owned Enterprises and Non-Profit Government Entities.” Diagnostic Assessment of Public Investment Management for State Owned Enterprises and Non-Profit Government Entities, January 2020.
    Open Access Copy
  - Glenday, Graham, Ipchita Bharali, and Ziyuan Wang. “Enhancing Domestic Revenues: Constraints and Opportunities: A cross-country comparative study of tax capacity, effort and gaps.” Enhancing Domestic Revenues: Constraints and Opportunities: A Cross-Country Comparative Study of Tax Capacity, Effort and Gaps. Center for Policy Impact in Global Health, Duke University and Duke Center for International Development, April 2019.
    Open Access Copy
  - Glenday, Graham. “Towards a framework for managing tax incentives in the context of Ethiopia.” Towards a Framework for Managing Tax Incentives in the Context of Ethiopia, June 2016.
    Open Access Copy
  - Glenday, G., and F. Cossio Munoz. “Public Investment Management Manual,” July 2015.
  - Glenday, G. “Economic Analysis Guidance for Governance and Public Sector Management Operations in Select Areas of Public Financial Management,” June 30, 2015.
    Open Access Copy
  - Glenday, G., and F. Cossio Munoz. “Strengthening Public Investment Management: Strengthening the Roles of the Public Sector Investment Program, Development Committee and Project Implementation.” World Bank for the Ministry of Finance, Trade and Industry, Government of Seychelles, February 2015.
  - Glenday, G., and G. P. Shukla. “Proposals to strengthen the PIM component of the PEFA framework and indicators,” October 2014.
  - Glenday, G. “Public Investment Management (PIM) Reform Indicators,” September 2014.
  - Glenday, G., and G. P. Shukla. “Analytical tools and techniques for public expenditure review of public investment management systems,” July 2014.
  - Glenday, G., and G. P. Shukla. “Public Investment Management (PIM): Processes, Issues and Indicators,” July 2014.
  - Glenday, G., S. Bhattacharya, R. Kelly, K. Marshall Kissoon, and R. Sugana. “Guyana: Review of the Tax System,” February 2014.
  - Glenday, G., and G. P. Shukla. “Tax Transparency in Tajikistan: A Study of Tax Transparency in Tajikistan: Tax Policy, Tax Administration and Tax Compliance Issues,” May 2012.
  - Glenday, G., and G. P. Shukla. “Tax Transparency in Kazakhstan: A Study of Tax Transparency in Kazakhstan: Tax Policy, Tax Administration and Tax Compliance Issues,” February 2012.
  - Glenday, G., and G. P. Shukla. “Tax Transparency in Kyrgyz Republic: A Study of Tax Transparency in Kyrgyzstan: Tax Policy, Tax Administration and Tax Compliance Issues,” February 2012.
  - Kelly, R., G. Glenday, and Wayne Forde. “Conditions for Improving the Property Tax in the Bahamas: Final Report.” Conditions for Improving the Property Tax in the Bahamas: Final Report. InterAmerican Development Bank, 2011.
    Open Access Copy Link to Item
  - Glenday, G., and G. P. Shukla. “Reforming Tax Policy In Thailand,” August 2010.
  - Glenday, G., D. Alvarez, and J. B. Mertens. “Guyana: Review of the Tax System,” 2009.
  - Glenday, G. “The new (but old) approach to the Economic Opportunity Cost of Capital (Submitted),” September 28, 2008.
    Open Access Copy
  - Glenday, G. “South African Tax Performance: Some Perspectives and International Comparisons,” March 2008.
    Open Access Copy
  - Glenday, G. “Towards fiscally feasible and efficient trade liberalization,” May 18, 2006.
    Open Access Copy
  - Glenday, G. “Assessment of the Current State of VAT Implementation in SADC Member States,” August 15, 2004.
    Open Access Copy

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Education, Training, & Certifications

Previous Appointments & Affiliations

Global Scholarship

Expertise

Research

Selected Publications

Academic Articles

Book Sections

Other Articles

Scholarly Editions

Reports