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Barbados : tax reform of 1992 compared with 1986.

HOWARD, Michael

Barbados : tax reform of 1992 compared with 1986. - 1994

Compares the effective tax rates of the years 1986-1992 with the rates of the reformed system (post-July 1992). Evaluates the degree to which the 1992 reform reflected principles such as cost-effectiveness, efficiency, revenue elasticity, simplicity, base broadening and fairness.










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