Fidel and Raul Castro and the Party knows best! Why would they go against themselves. Any mistake in Party policy would reflect on them. They do it for the good of the Cubans...
I think they should have looked at the flat tax systems that were established by former communist countries like Estonia,Slovakia and some others in eastern Europe. Those tax systems seem to have been effective. Flat Tax | Eastern Europe | United States
A good video on Cuba's transition. https://www.youtube.com/watch?v=4iFjL_0NTNA"]YouTube - Cubans Grapple With Challenges, Promises of Economic Change