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                                                                                                                                                                                                                                             DEVELOPMENT STUDIES

                                                                            Copyright © 2003 International Development Options

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Volume Three                                                                        Winter 2002-Spring 2003                                                Numbers 1-2.

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  Theme: THE TENTH ANNIVERSARY OF THE WEST INDIAN COMISSION REPORT: ASSESSING THE

  PROGRESS OF CARICOM NATIONS IN IMPLEMENTING THE COMMISSION'S RECOMMENDATIONS

   OPERATIONAL ASPECTS OF SUPPLY-SIDE TAX POLICY IN BARBADOS

 

   Michael Howard                                               Philmore Alleyne

   Department of Economics                              Department of Management

   University of the West Indies                          University of the West Indies

   St. Michaels, Barbados                                    St. Michaels, Barbados

 

   Published online: February 10, 2017

 

   ABSTRACT

 

This article is concerned with the operational aspects of tax policies in Barbados.  It examines supply-side tax policy in Barbados and the operational constraints inherent in the tax system.  It was discovered that even though efficient policies were implemented, the system experienced many operational problems.  Our analysis also shows that the government needs to reduce the high compliance costs in the administration of the land tax and value-added tax (VAT).

 

 

 

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