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VAT: Is it Suitable for the Caribbean Community?

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  • Peters, Amos C
  • Bristol, Marlon A

Abstract

The Caribbean Community is in transition, moving toward a liberalized trade environment with low tariffs. Tax reform is at the forefront of the policy response since traditional sources of tax revenue such as import duties are on the decline. This paper evaluates the suitability of the VAT to countries of the Caribbean Community. We examine theoretical arguments, practical experiences of the Caribbean with the VAT and the economic and tax characteristics of the Caribbean. We conclude by supporting VAT implementation in the Caribbean Community. This paper also reflects a comprehensive survey of tax reform efforts in the Caribbean.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 8.

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Date of creation: 19 Sep 2006
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Handle: RePEc:pra:mprapa:8

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Keywords: Value Added Tax; Caribbean Community;

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  1. Joshua Aizenman & Yothin Jinjarak, 2008. "The collection efficiency of the Value Added Tax: Theory and international evidence," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 17(3), pages 391-410.
  2. Michael Keen & Thomas Baunsgaard, 2005. "Tax Revenue and (or?) Trade Liberalization," IMF Working Papers 05/112, International Monetary Fund.
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