Sudden willingness
Without getting into the merits or demerits of the case, it is reasonable to say that the 2013 Budget has an unusual orientation towards the individual taxpayer. This article does not seek to address the political motives behind the unusually favourable treatment of the Guyanese taxpayer by the administration. Instead, it intends to examine how the administration might have used the tax structure in this budget to improve the position of the wealthy Guyanese far beyond their current pleasures under the guise of seeking to help the poor and aged. One cannot help wondering about the sudden willingness