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How Should Land Be Taxed? Analyzing the Jamaican Land Value Tax


  • David L. Sjoquist

    (Georgia State University, Atlanta)


In 2002, Jamaica conducted a property tax revaluation, the first revaluation in nine years. In response, Jamaica reduced the property tax rates of its progressive-rate structure and added a set of property tax caps. In this article, the author reports on an analysis of the tax rate structure for its land value property tax, focusing especially on options for reforming the rate structure.

Suggested Citation

  • David L. Sjoquist, 2007. "How Should Land Be Taxed? Analyzing the Jamaican Land Value Tax," Public Finance Review, , vol. 35(1), pages 127-149, January.
  • Handle: RePEc:sae:pubfin:v:35:y:2007:i:1:p:127-149

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    Cited by:

    1. Plummer, Elizabeth, 2010. "Evidence on the Distributional Effects of a Land Value Tax on Residential Households," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(1), pages 63-92, March.

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    land value tax; Jamaica; tax rates;


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