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    <subfield code="a">HOWARD, Michael</subfield>
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    <subfield code="a">Barbados : tax reform of 1992 compared with 1986.</subfield>
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    <subfield code="c">1994</subfield>
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    <subfield code="a">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.</subfield>
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    <subfield code="d">2023-05-04</subfield>
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