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How Should Land Be Taxed? Analyzing the Jamaican Land Value Tax

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Author Info

  • David L. Sjoquist

    (Georgia State University, Atlanta)

Abstract

In 2002, Jamaica conducted a property tax revaluation, the first revaluation in nine years. In response, Jamaica reduced the property tax rates of its progressive-rate structure and added a set of property tax caps. In this article, the author reports on an analysis of the tax rate structure for its land value property tax, focusing especially on options for reforming the rate structure.

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File URL: http://pfr.sagepub.com/content/35/1/127.abstract
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Bibliographic Info

Article provided by in its journal Public Finance Review.

Volume (Year): 35 (2007)
Issue (Month): 1 (January)
Pages: 127-149

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Handle: RePEc:sae:pubfin:v:35:y:2007:i:1:p:127-149

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Related research

Keywords: land value tax; Jamaica; tax rates;

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