00474nam a2200085Ia 4500100002000000245005400020260000900074520028600083583001900369  aHOWARD, Michael  aBarbados : tax reform of 1992 compared with 1986.  c1994  aCompares 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.  c3/7/00kM2LMGR