Autor: |
Thomas, Chrystol |
Předmět: |
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Zdroj: |
Journal of Public Sector Policy Analysis; 2011, Vol. 5, p52-75, 24p |
Abstrakt: |
The recent global economic slowdown has caused a decline in available funds to governments in countries worldwide. In an attempt to overcome this problem, policymakers in Barbados have suggested that Government increase the rates of certain taxes. It is against this background that this paper attempts to ascertain the perceptions of Barbadian taxpayers to possible hypothetical changes to the marginal tax rates of personal income tax (PIT) and value added tax (VAT). A basic standard calculation was used to determine actual tax liability, which was compared to the subjective responses of the taxpayer. The analysis of the results revealed that many taxpayers are unable to correctly assess how increases in certain tax structures would affect themselves and their family. [ABSTRACT FROM AUTHOR] |
Databáze: |
Supplemental Index |
Externí odkaz: |
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