Corporate Income Tax Competition in the Caribbean /
Motivated by the concern that corporate income tax (CIT) competition may have eroded the tax base, this paper calculates average effective tax rates to measure the impact of CIT competition, including the widespread use of tax holidays, on the tax base for 15 countries in the Caribbean. The results...
| Glavni autor: | |
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| Format: | Žurnal |
| Jezik: | English |
| Izdano: |
Washington, D.C. :
International Monetary Fund,
2008.
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| Serija: | IMF Working Papers; Working Paper ;
No. 2008/077 |
| Online pristup: | Full text available on IMF |