Corporate income tax competition in the Caribbean : (revised draft)
Nassar, Koffie
Corporate income tax competition in the Caribbean : (revised draft) - [St. Augustine]TT [Caribbean Centre for Money & Finance] 2007 - 26 p.
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.
11.02.01 M742na(2007)
Corporate income tax competition in the Caribbean : (revised draft) - [St. Augustine]TT [Caribbean Centre for Money & Finance] 2007 - 26 p.
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.
11.02.01 M742na(2007)