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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.

Suggested Citation

  • Felix Rioja & Keith E. Maskus, 2004. "Taxation Issues in The Jamaican External Trade Sector," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0429, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper0429
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0429.pdf
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    References listed on IDEAS

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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. Mortimore, Michael & Calderón Hoffmann, Alvaro, 1998. "Foreign Investment in Latin America and the Caribbean 1998," La Inversión Extranjera Directa en América Latina y el Caribe, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 1158 edited by Eclac, September.
    3. 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.
    4. Vousden,Neil, 1990. "The Economics of Trade Protection," Cambridge Books, Cambridge University Press, number 9780521346696.
    5. Mortimore, Michael & Peres Núñez, Wilson, 1998. "Policy competition for foreign direct investment in the Caribbean Basin: Costa Rica, the Dominican Republic and Jamaica," Desarrollo Productivo 4691, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    6. J. P. Neary (ed.), 1995. "International Trade," Books, Edward Elgar Publishing, volume 0, number 575.
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    Cited by:

    1. Keith E. Maskus & Felix K. Rioja, 2007. "Efficiency and Revenue Issues in the Jamaican External Trade Sector," Public Finance Review, , vol. 35(1), pages 57-82, January.
    2. 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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    Keywords

    Jamaica; External Trade Sector;

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