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Tax Burden in Jamaica

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

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Abstract

The Government of Jamaica imposes a wide range of taxes on income, consumption, and property. An important consideration in any reform of these taxes is their impact of the distribution of income, or their tax burden. This staff paper presents background and analysis of the burden of the existing system of taxes. The question of “who bears the final burden of a tax?” is a fundamental one. Any tax will cause individuals and firms to change their behaviors, and the resulting changes in product and factor prices will affect the “incidence”, or the distributional effects, of the tax. Economists have devoted much attention to the question of tax incidence. Although there is wide agreement about the incidence of some taxes, such as excise or individual income taxes, the incidence of other taxes remains controversial. Even so, several basic “principles” of tax incidence should be kept in mind.

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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 paper0434.

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Length: 91 pages
Date of creation: 01 Dec 2004
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Handle: RePEc:ays:ispwps:paper0434

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Related research
Keywords: Jamaica; Tax Burden;

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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. Bird, Richard M & Miller, Barbara Diane, 1989. "The Incidence of Indirect Taxes on Low-Income Households in Jamaica," Economic Development and Cultural Change, University of Chicago Press, vol. 37(2), pages 393-409, January.
  2. Shaohua Chen & Datt, Gaurav & Ravallion, Martin, 1993. "Is poverty increasing in the developing world?," Policy Research Working Paper Series 1146, The World Bank. [Downloadable!]
    Other versions:
  3. Felix Rioja & Keith E. Maskus, 2004. "Taxation Issues in The Jamaican External Trade Sector," International Studies Program Working Paper Series, at AYSPS, GSU paper0429, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  4. David L. Sjoquist, 2004. "The Land Value Tax in Jamaica:An Analysis and Options for Reform," International Studies Program Working Paper Series, at AYSPS, GSU paper0426, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  5. Sally Wallace & James Alm, 2004. "The Jamaican Individual Income Tax," International Studies Program Working Paper Series, at AYSPS, GSU paper0430, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  6. Kelly D. Edmiston & Richard M. Bird, 2004. "Taxing Consumption in Jamaica: The GCT and the SCT," International Tax Program Papers 0414, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
    Other versions:
  7. Mark Rider, 2004. "Corporate Income Tax and Tax Incentives," International Studies Program Working Paper Series, at AYSPS, GSU paper0428, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  8. 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!]
Full references

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.)

  1. Sally Wallace & James Alm, 2004. "The Jamaican Individual Income Tax," International Studies Program Working Paper Series, at AYSPS, GSU paper0430, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  2. 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!]
    Other versions:
  3. Umir Wahid & Sally Wallace, 2008. "Incidence of Taxes in Pakistan: Primer and Estimates," International Studies Program Working Paper Series, at AYSPS, GSU paper0813, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  4. James Alm & Edward Sennoga & Mark Skidmore, 2005. "Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market," Working Papers 05-09, UW-Whitewater, Department of Economics. [Downloadable!]
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