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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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number
8.
Find related papers by JEL classification: H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General H2 - Public Economics - - Taxation, Subsidies, and Revenue
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