00682nam a2200121Ia 450000500170000008000260001710000190004324500720006226000680013430000100020252003290021258300190054120260716043921.0  a11.02.01 M742na(2007)  aNassar, Koffie  aCorporate income tax competition in the Caribbean : (revised draft)  b[Caribbean Centre for Money & Finance]a[St. Augustine]TTc2007  a26 p.  aCalculates average effective tax rates to measure the impact of corporate income tax competition, including the widespread use of tax holidays, on the tax base of 15 countries in the Caribbean.  Concludes that the authorities should either avoid granting CIT holidays or rely on other taxes in order to broaden the tax base.  c11/19/08kJOYD