Ritter, Archibald R. M.; Turvey, J.A. - Carleton University, Department of Economics - 1999
The Government of Cuba established a tax regime for micro-enterprise as soon as it legalized the sector in 1993. It was … economy. From the stand-point of its impacts on the efficiency of resource use, the tax regime restricts the entry of new … suggested in order to overcome its weaknesses. These changes could help the sector to make a more valuable contribution to Cuba …