VAT: Is it Suitable for the Caribbean Community?

Amos Peters and Marlon A Bristol

MPRA Paper from University Library of Munich, Germany

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.

Keywords: Value Added Tax; Caribbean Community (search for similar items in EconPapers)
JEL-codes: H2 H20 H21 H27 (search for similar items in EconPapers)
Date: 2006-09-19
New Economics Papers: this item is included in nep-pbe and nep-pub
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Citations: View citations in EconPapers (1)

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