Introduction
Among other things, in the previous eight Sunday columns of this series on tax reform I have sought to establish three broad propositions. The first of these is that I readily welcome the recognition by the new Ramotar political administration that, contrary to boasts in official documents, which I have cited, Guyana’s tax regime is full of defects and therefore in dire need of reform. This is so even though, like the general public, I am not aware of the “terms of reference” of the Tax Reform Committee the President has established and when it should be reporting. Second, the evidence indicates that the existing defects in the tax system