00487nam a2200121Ia 450000500170000008000180001710000190003524500540005426000300010830000100013852001990014858300180034720260716043932.0 a11.01.02 N265 aNassar, Koffie aCorporate income tax competition in the Caribbean bIMFa[Washington]USc2008 a22 p. aCalculates average effective tax rates to measure the impact of corporate income tax competition, including the widespread use of tax holidays, in the tax base for 15 countries in the Caribbean. c3/18/09kJOYD