reform. One might argue that Jamaica is a good case study of the fiscal realities of moving from a conventional tax system to … consumption tax. In two reforms in the 1980s-early 1990s, Jamaica adopted a flat rate income tax, and a single rate value added … in 2005, Jamaica considered comprehensive tax reform. We raise the same question: would the full adoption of this …

The GCT and SCT are critically important revenue sources in Jamaica, accounting for 37.4 percent of total revenues in …

This paper explores household food consumption in Jamaica and estimates the effects of related variables on the … intensity of consumption. Use of data from the 2001 Jamaica Survey of Living Conditions permits estimation of an Engel curve …

The stamp duty and property transfer tax in Jamaica yielded less than J$4 billion in revenues in 2003. As a percent of … wrong with Jamaica’s tax system. There are many problems with the stamp duty and property transfer tax and there have been …

recent country studies (of Ukraine and Jamaica) we conclude that while there is merit in many of the criticisms that have …

Jamaica’s individual income tax is an important revenue source for the Government. In 2003-04, the PAYE portion of the …-employed pay less than $2 billion in income tax, or 7 percent of PAYE. Jamaica uses the individual income tax more intensively than … does the typical Caribbean or developing country The tax effort for the personal income tax in Jamaica is more than twice …

The Government of Jamaica imposes a wide range of taxes on income, consumption, and property. An important …

world situation ( Jamaica ), which allows us to focus on the detail that determines the feasibility of transitioning to a …