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From Income Tax to Consumption Tax? The Case of Jamaica

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Author Info
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

Over the past decade, a number of countries have shifted to single rate tax systems with broader bases and lower rates. In the U.S. , there continues to be discussion of the merits of a consumption tax, and of base-broadening reforms to the income tax system. The objective of this paper is to demonstrate how, over time, a conventional income tax could be converted to a flat rate consumption tax in a developing country. The value of this analysis, we hope, comes with the use of a real world situation ( Jamaica ), which allows us to focus on the detail that determines the feasibility of transitioning to a flat rate tax on consumption. Our main contribution is to show the conditions under which the switch can be revenue neutral.

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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 paper0712.

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Length: 30 pages
Date of creation: 01 Jun 2007
Date of revision:
Handle: RePEc:ays:ispwps:paper0712

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Related research
Keywords: Income Tax; Consumption Tax; Jamaica; Jamaica tax system;

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This paper has been announced in the following NEP Reports: References listed on IDEAS
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  1. Kevin Kim & Ricardo Varsano & Michael Keen, 2006. "The "Flat Tax(es)": Principles and Evidence," IMF Working Papers 06/218, International Monetary Fund. [Downloadable!]
  2. Richard Bird & Pierre-Pascal Gendron, 2006. "Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries," International Studies Program Working Paper Series, at AYSPS, GSU paper0618, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    Other versions:
  3. Charles E. McLure, Jr. & George R. Zodrow, 2006. "Consumption-Based Direct Taxes: A Guided Tour of the Amusement Park," International Studies Program Working Paper Series, at AYSPS, GSU paper0635, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
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  4. 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!]
  5. Zodrow, George R. & McLure, Charles E. Jr., 1988. "Implementing direct consumption taxes in developing countries," Policy Research Working Paper Series 131, The World Bank. [Downloadable!]
  6. 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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