HOWARD, Michael <br/><br/>
Barbados : tax reform of 1992 compared with 1986. 

 -  1994 
<br/><br/> 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.