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...
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| 格式: | 杂志 |
| 语言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2008.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 2008/077 |
| 在线阅读: | Full text available on IMF |