00550nam a2200121Ia 450000500170000010000200001724500540003726000090009152002860010058300190038694200060040599900170041120260716043325.0 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 cA c44893d44893