00561nam a2200097Ia 450000500170000010000220001724500830003926000090012252003150013158300170044620260716043503.0  aAlleyne, Philmore  aAssessment of the operational impact of the Barbados VAT between 1997 and 2001  c2003  aExamines and analyzes the operational impact of the Value Added Tax (VAT) in Barbados for the period 1997-2001.  Reveals that the introduction of VAT in Barbados has proven to be a successful system of tax collection.  Notes that it has achieved its goals of broadening the tax base and increasing tax revenue.  c5/2/03kJOYD