Corporate Income Tax and Tax Incentives

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Corporate Income Tax and Tax Incentives

Author Info

Mark Rider () (Andrew Young School of Policy Studies, Georgia State University)

Abstract

The Corporate Income Tax (CIT) in Jamaica is an important source of revenue. In 2002, the share of CIT in total tax revenue was approximately 6.9 percent, having fallen from 12.7 percent in 1993. Although OECD countries generally collect about 10 percent of tax revenue from corporate taxes, the downward trending share exhibited by the CIT in Jamaica is generally consistent with international experience. In fact, the share in Jamaica may be greater than expected given the large number of tax incentives and administrative weaknesses in the enforcement of Jamaica’s CIT.

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Paper provided by International Studies Program, Andrew Young School of Policy Studies, Georgia State University in its series International Studies Program Working Paper Series, at AYSPS, GSU with number paper0428.

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Length: 111 pages
Date of creation: 01 Dec 2004
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Handle: RePEc:ays:ispwps:paper0428

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This paper has been announced in the following NEP Reports:

NEP-ACC-2005-05-14 (Accounting & Auditing)
NEP-ALL-2005-05-14 (All new papers)
NEP-PUB-2005-05-14 (Public Finance)

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

Shah, Anwar & Slemrod, Joel, 1991. "Do Taxes Matter for Foreign Direct Investment?," World Bank Economic Review, Oxford University Press, vol. 5(3), pages 473-91, September.

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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

Koffie Nassar, 2008. "Corporate Income Tax Competition in the Caribbean," IMF Working Papers 08/77, International Monetary Fund. [Downloadable!]
Dillon Alleyne & James Alm & Roy Bahl & Sally Wallace, 2004. "Tax Burden in Jamaica," International Studies Program Working Paper Series, at AYSPS, GSU paper0434, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]

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