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Tax policy issues in OECS countries (Record no. 40105)

MARC details
000 -LEADER
fixed length control field 00647nam a2200145Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20260716043105.0
080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER
Universal Decimal Classification number 11.01.02 L667
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Lewis, Wilfred
245 ## - TITLE STATEMENT
Title Tax policy issues in OECS countries
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. CDB
Place of publication, distribution, etc. WildeyBB
Date of publication, distribution, etc. 1987
300 ## - PHYSICAL DESCRIPTION
Extent 6 leaves
520 ## - SUMMARY, ETC.
Summary, etc. Discusses levels of taxation and requirements of a good tax system such as equity, administrative ease and economic efficiency. Highlights need for marginal improvements in reforming tax systems. Discusses regional issues such as fiscal incentives, harmonization of corporation income tax, and customs administration.
583 ## - ACTION NOTE
Time/date of action 3/7/00
Action agent M2LMGR
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Monograph
Call number suffix L667

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