00458nam a2200109Ia 4500080001800000100001900018245005400037260003000091300001000121520019900131583001800330  a11.01.02 N265  aNassar, Koffie  aCorporate income tax competition in the Caribbean  bIMFa[Washington]USc2008  a22 p.  aCalculates average effective tax rates to measure the impact of corporate income tax competition, including the widespread use of tax holidays, in the tax base for 15 countries in the Caribbean.  c3/18/09kJOYD