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The Jamaican Individual Income Tax

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Author Info
Sally Wallace () (Andrew Young School of Policy Studies, Georgia State University)
James Alm () (Andrew Young School of Policy Studies, Georgia State University)

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Abstract

Jamaica’s individual income tax is an important revenue source for the Government. In 2003-04, the PAYE portion of the tax generated $27 billion, about 22 percent of Government tax revenue and equivalent to about 6.5 percent of GDP. The self-employed pay less than $2 billion in income tax, or 7 percent of PAYE. Jamaica uses the individual income tax more intensively than does the typical Caribbean or developing country The tax effort for the personal income tax in Jamaica is more than twice that of similarly situated countries.

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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 paper0430.

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Length: 114 pages
Date of creation: 01 Dec 2004
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Handle: RePEc:ays:ispwps:paper0430

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Keywords: Jamaica Individual Income Tax

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This paper has been announced in the following NEP Reports: 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.:
  1. Johnson, Simon & McMillan, John & Woodruff, Christopher, 1999. "Why do Firms Hide? Bribes and Unofficial Activity After Communism," CEPR Discussion Papers 2105, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
    Other versions:
  2. Mihir Desai & William M. Gentry, 2003. "The Character and Determinants of Corporate Capital Gains," NBER Working Papers 10153, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  3. Peter J. Lambert, 1995. "On the Measurement of Horizontal Inequity," IMF Working Papers 95/135, International Monetary Fund.
  4. 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!]
  5. Alan J. Auerbach & Kevin A. Hassett, 1999. "Uncertainty and the Design of Long-Run Fiscal Policy," NBER Working Papers 7036, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  6. P. Giannoccolo, 2003. "Fiscal Competition and Brain Drain," Working Papers 462, Dipartimento Scienze Economiche, Università di Bologna. [Downloadable!]
  7. Roy Bahl, 2004. "Property Transfer Tax and Stamp Duty," International Studies Program Working Paper Series, at AYSPS, GSU paper0427, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  8. Parthasrathi Shome, 1999. "Taxation in Latin America - Structural Trends and Impact of Administration," IMF Working Papers 99/19, International Monetary Fund.
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  1. Roy Bahl & Sally Wallace, 2007. "From Income Tax to Consumption Tax? The Case of Jamaica," International Studies Program Working Paper Series, at AYSPS, GSU paper0712, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  2. 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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