VAT: Is it Suitable for the Caribbean Community?
AbstractThe 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 InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 8.
Date of creation: 19 Sep 2006
Date of revision:
Value Added Tax; Caribbean Community;
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
This paper has been announced in the following NEP Reports:
- NEP-ALL-2006-09-30 (All new papers)
- NEP-PBE-2006-09-30 (Public Economics)
- NEP-PUB-2006-09-30 (Public Finance)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Aizenman, Joshua & Jinjarak, Yothin, 2005.
"The collection efficiency of the value added tax: theory and international evidence,"
Santa Cruz Department of Economics, Working Paper Series
qt42d103zh, Department of Economics, UC Santa Cruz.
- 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.
- Joshua Aizenman & Yothin Jinjarak, 2005. "The Collection Efficiency of the Value Added Tax: Theory and International Evidence," NBER Working Papers 11539, National Bureau of Economic Research, Inc.
- Michael Keen & Thomas Baunsgaard, 2005.
"Tax Revenue and (or?) Trade Liberalization,"
IMF Working Papers
05/112, International Monetary Fund.
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