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    <subfield code="a">09.04.05 C953</subfield>
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    <subfield code="a">CARICOM comparative study of taxation in the tourism sector in the Caribbean : technical proposal</subfield>
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    <subfield code="a">Provides technical proposal for consultancy to undertake comprehensive description, including the evolution over the last decade, of the tax structure, and trade tariffs in the tourism sector and the contributions to social welfare, i.e. the contribution in each country in respect of the generation of employment, income, and the balance of foreign exchange earnings; identify options to increase fiscal revenue; undertake an analysis of the economic and legal viability of the options; provide a summary of current legislation relating to tourism taxation in CARICOM member states; and an assessment of revenue forgone by tax concessions to the Sector.</subfield>
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