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|c 5.00 USD
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|z 9781484377710
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|a 1934-7685
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|a BD-DhAAL
|c BD-DhAAL
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|a International Monetary Fund.
|b Fiscal Affairs Dept.
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|a The Bahamas :
|b Tax Reforms for Increased Buoyancy.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2014.
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|a 1 online resource (73 pages)
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|a IMF Staff Country Reports
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This paper focuses on tax reforms for increased buoyancy in The Bahamas. The Bahamas has a low tax effort owing to limited tax handles and underutilization of available ones. Real property tax collections as percent of GDP have doubled within a decade. In addition to the real property taxes, a graduated stamp duty on the conveyance of immovable property is imposed at fairly steep rates. As a requirement to World Trade Organization membership, the tariff rates will be lowered from their current levels. It is expected that revenue losses from tariff reduction will be compensated by value-added tax revenues.
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|a Mode of access: Internet
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|a IMF Staff Country Reports; Country Report ;
|v No. 2014/017
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/002/2014/017/002.2014.issue-017-en.xml
|z IMF e-Library
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