Taxation Issues in The Jamaican External Trade Sector

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Taxation Issues in The Jamaican External Trade Sector

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Felix Rioja () (Andrew Young School of Policy Studies, Georgia State University)
Keith E. Maskus

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Abstract

This report is concerned with issues of the efficiency and revenue aspects of the current Jamaican taxes on trade, including tariffs, other charges, customs valuation questions, and incentives. It also considers revenue implications of further Jamaican tariff liberalization through the World Trade Organization (WTO) as a member of the Caribbean Community (CARICOM) and through the proposed Free Trade Agreement of the Americas (FTAA). Finally, it comments on the scope for integrating tariff reform with reforms in domestic taxes in order to recoup potential revenue losses and increase the efficiency of the tax system.

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Publisher Info
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 paper0429.

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Length: 146 pages
Date of creation: 01 Dec 2004
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Handle: RePEc:ays:ispwps:paper0429

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This paper has been announced in the following NEP Reports:

NEP-ALL-2005-05-07 (All new papers)
NEP-INT-2005-05-07 (International Trade)

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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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