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

Author

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  • David L. Sjoquist

    (Georgia State University, Atlanta)

Abstract

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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    File URL: http://pfr.sagepub.com/content/35/1/127.abstract
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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, vol. 63(1), pages 63-92, March.

    More about this item

    Keywords

    land value tax; Jamaica; tax rates;

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