00532nam a2200085Ia 4500100002200000245008300022260000900105520031500114583001700429  aAlleyne, Philmore  aAssessment of the operational impact of the Barbados VAT between 1997 and 2001  c2003  aExamines 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.  c5/2/03kJOYD