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150128 ||| eng |
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|a 9781484377710
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|a The Bahamas
|b Tax Reforms for Increased Buoyancy
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260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2014
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300 |
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|a 73 pages
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651 |
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|a Bahamas, The
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653 |
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|a Revenue administration
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653 |
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|a Public finance & taxation
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653 |
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|a Taxes
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653 |
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|a Excises
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653 |
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|a Excise taxes
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653 |
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|a Property & real estate
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653 |
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|a Business Taxes and Subsidies
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653 |
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|a Taxation, Subsidies, and Revenue: General
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653 |
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|a Tax incentives
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|a Property tax
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|a Excise tax
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|a Taxation
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|a Personal Income and Other Nonbusiness Taxes and Subsidies
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653 |
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|a Value-added tax
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|a Public Finance
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|a Spendings tax
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|a Revenue
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|a International Monetary Fund
|b Fiscal Affairs Dept
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|a eng
|2 ISO 639-2
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|b IMF
|a International Monetary Fund
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|a IMF Staff Country Reports
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|a 10.5089/9781484377710.002
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|u https://elibrary.imf.org/view/journals/002/2014/017/002.2014.issue-017-en.xml?cid=41268-com-dsp-marc
|x Verlag
|3 Volltext
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|a 330
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|a This paper focuses on tax reforms for increased buoyancy in The Bahamas. The Bahamas has a low tax effort owing to limited tax handles and underutilization of available ones. Real property tax collections as percent of GDP have doubled within a decade. In addition to the real property taxes, a graduated stamp duty on the conveyance of immovable property is imposed at fairly steep rates. As a requirement to World Trade Organization membership, the tariff rates will be lowered from their current levels. It is expected that revenue losses from tariff reduction will be compensated by value-added tax revenues
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