GLOBAL DEVELOPMENT STUDIES
Copyright © 2003 International Development Options
All Rights Reserved
Volume Three Winter 2002-Spring 2003 Numbers 1-2.
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
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).