Normal view MARC view ISBD view

Corporate income tax competition in the Caribbean : (revised draft)

By:

Nassar, Koffie

Material type: Text

TextPublication details: [Caribbean Centre for Money & Finance] [St. Augustine]TT 2007Description: 26 pAction note:

11/19/08 JOYD

Summary: Calculates average effective tax rates to measure the impact of corporate income tax competition, including the widespread use of tax holidays, on the tax base of 15 countries in the Caribbean. Concludes that the authorities should either avoid granting CIT holidays or rely on other taxes in order to broaden the tax base.

Tags from this library: No tags from this library for this title. Log in to add tags.

Average rating: 0.0 (0 votes)

No physical items for this record

Calculates average effective tax rates to measure the impact of corporate income tax competition, including the widespread use of tax holidays, on the tax base of 15 countries in the Caribbean. Concludes that the authorities should either avoid granting CIT holidays or rely on other taxes in order to broaden the tax base.

11/19/08 JOYD

There are no comments on this title.

to post a comment.