00714nam a2200133Ia 4500 11.02.01 M742na(2007) Nassar, Koffie Corporate income tax competition in the Caribbean : (revised draft) [Caribbean Centre for Money & Finance] [St. Augustine]TT 2007 26 p. Calculates 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. 11/19/08 JOYD M M742na(2007) 33447 33447 0 0 0 0 CRCM CRCM 2023-05-08 0 11.02.01 M742na(2007) 0000000027461 2023-05-08 00:00:00 2023-05-08 M