Bahl, Roy; Wallace, Sally - International Center for Public Policy, Andrew Young … - 2006
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 …