000 00511nam a2200133Ia 4500
080 _a11.01.02 N265
100 _aNassar, Koffie
245 _aCorporate income tax competition in the Caribbean
260 _bIMF
_a[Washington]US
_c2008
300 _a22 p.
520 _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.
583 _c3/18/09
_kJOYD
942 _cM
_mN265
999 _c33832
_d33832