00503nam a2200097Ia 450000500170000010000200001724500540003726000090009152002860010058300190038620260716043325.0  aHOWARD, Michael  aBarbados : tax reform of 1992 compared with 1986.  c1994  aCompares the effective tax rates of the years 1986-1992 with the rates of the reformed system (post-July 1992).  Evaluates the degree to which the 1992 reform reflected principles such as cost-effectiveness, efficiency, revenue elasticity, simplicity, base broadening and fairness.  c3/7/00kM2LMGR