Alleyne, Philmore <br/><br/>
Assessment of the operational impact of the Barbados VAT between 1997 and 2001 

 -  2003 
<br/><br/> Examines and analyzes the operational impact of the Value Added Tax (VAT) in Barbados for the period 1997-2001.  Reveals that the introduction of VAT in Barbados has proven to be a successful system of tax collection.  Notes that it has achieved its goals of broadening the tax base and increasing tax revenue.