000			00714nam a2200133Ia 4500
080			_a11.02.01 M742na(2007)
100			_aNassar, Koffie
245			_aCorporate income tax competition in the Caribbean : (revised draft)
260			_b[Caribbean Centre for Money & Finance] _a[St. Augustine]TT _c2007
300			_a26 p.
520			_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.
583			_c11/19/08 _kJOYD
942			_cM _mM742na(2007)
999			_c33447 _d33447