Wallace, Sally; Alm, James - International Center for Public Policy, Andrew Young … - 2004
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 …