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Barbados : tax reform of 1992 compared with 1986.

By:

HOWARD, Michael

Material type: Text

TextPublication details: 1994Action note:

3/7/00 M2LMGR

Summary: 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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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.

3/7/00 M2LMGR

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