00653nam a2200109Ia 4500080002600000100001900026245007200045260006800117300001000185520032900195583001900524  a11.02.01 M742na(2007)  aNassar, Koffie  aCorporate income tax competition in the Caribbean : (revised draft)  b[Caribbean Centre for Money & Finance]a[St. Augustine]TTc2007  a26 p.  aCalculates average effective tax rates to measure the impact of corporate income tax competition, including the widespread use of tax holidays, on the tax base of 15 countries in the Caribbean.  Concludes that the authorities should either avoid granting CIT holidays or rely on other taxes in order to broaden the tax base.  c11/19/08kJOYD