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Corporate income tax competition in the Caribbean (Record no. 57149)

MARC details
000 -LEADER
fixed length control field 00540nam a2200145Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20260716043932.0
080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER
Universal Decimal Classification number 11.01.02 N265
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Nassar, Koffie
245 ## - TITLE STATEMENT
Title Corporate income tax competition in the Caribbean
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. IMF
Place of publication, distribution, etc. [Washington]US
Date of publication, distribution, etc. 2008
300 ## - PHYSICAL DESCRIPTION
Extent 22 p.
520 ## - SUMMARY, ETC.
Summary, etc. Calculates average effective tax rates to measure the impact of corporate income tax competition, including the widespread use of tax holidays, in the tax base for 15 countries in the Caribbean.
583 ## - ACTION NOTE
Time/date of action 3/18/09
Action agent JOYD
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Monograph
Call number suffix N265

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