TY - BOOK AU - HOWARD, Michael TI - Barbados : tax reform of 1992 compared with 1986 PY - 1994/// N2 - 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 ER -