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Taxation Issues in The Jamaican External Trade Sector

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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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File URL: http://icepp.gsu.edu/sites/default/files/documents/icepp/wp/ispwp0429.pdf
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Bibliographic Info

Paper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0429.

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

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Phone: 404-413-0235
Fax: 404-413-0244
Web page: http://aysps.gsu.edu/isp/index.html

Related research

Keywords: Jamaica; External Trade Sector;

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References

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  1. Markusen, James R. & Melvin, James R. & Maskus, Keith E. & Kaempfer, William, 1995. "International trade: theory and evidence," MPRA Paper 21989, University Library of Munich, Germany.
  2. Gary Clyde Hufbauer & Paul L. E. Grieco, 2004. "Senator Kerry on Corporate Tax Reform: Right Diagnosis, Wrong Prescription," Policy Briefs PB04-03, Peterson Institute for International Economics.
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Cited by:
  1. Dillon Alleyne & James Alm & Roy Bahl & Sally Wallace, 2004. "Tax Burden in Jamaica," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0434, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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