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Comprehensive Tax Reform in Jamaica

Author

Listed:
  • Roy Bahl

    (Georgia State University, Atlanta)

  • Sally Wallace

    (Georgia State University, Atlanta)

Abstract

When the fiscal situation of a country gets too far out of control, government will often call for a comprehensive review of the tax system to try to get back on a sustainable path. Jamaica is just such a case. The Government of Jamaica called in 2005 for a tax reform to address the fiscal problems. The articles in this special issue of Public Finance Review , and this overview, describe the analytic work that was undertaken to support Jamaica’s comprehensive tax reform efforts. The contributions here are in the approach taken, in the analytic work, and in the lessons from these efforts.

Suggested Citation

  • Roy Bahl & Sally Wallace, 2007. "Comprehensive Tax Reform in Jamaica," Public Finance Review, , vol. 35(1), pages 4-25, January.
    • Handle: RePEc:sae:pubfin:v:35:y:2007:i:1:p:4-25
    DOI: 10.1177/1091142106293457
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    References listed on IDEAS

    as
    1. Keith E. Maskus & Felix K. Rioja, 2007. "Efficiency and Revenue Issues in the Jamaican External Trade Sector," Public Finance Review, , vol. 35(1), pages 57-82, January.
    2. International Monetary Fund, 2004. "Nigeria: Staff Report for the 2004 Article IV Consultation," IMF Staff Country Reports 2004/239, International Monetary Fund.
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    5. Miles K. Light, 2004. "Taxation and Economic Efficeincy in Jamaica," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0433, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    6. Kelly D. Edmiston & Richard M. Bird, 2007. "Taxing Consumption in Jamaica," Public Finance Review, , vol. 35(1), pages 26-56, January.
    7. International Monetary Fund, 2004. "Republic of Estonia: Staff Report for the 2004 Article IV Consultation," IMF Staff Country Reports 2004/358, International Monetary Fund.
    8. Mark Rider, 2007. "Should Jamaica Tax Corporate Income?," Public Finance Review, , vol. 35(1), pages 103-126, January.
    9. 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.
    10. Richard M. Bird & James M. Poterba & Joel Slemrod (ed.), 2005. "Fiscal Reform in Colombia: Problems and Prospects," MIT Press Books, The MIT Press, edition 1, volume 1, number 026202585x, December.
    11. James Alm & Sally Wallace, 2007. "Are Jamaica’s Direct Taxes on Labor “Fair†?," Public Finance Review, , vol. 35(1), pages 83-102, January.
    12. World Bank, 2004. "World Development Indicators 2004," World Bank Publications - Books, The World Bank Group, number 13890, December.
    13. International Monetary Fund, 2004. "Rwanda: Staff Report for the 2004 Article IV Consultation," IMF Staff Country Reports 2004/382, International Monetary Fund.
    14. Roy Bahl, 2004. "Property Transfer Tax and Stamp Duty," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0427, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Carlene Beth Wynter & Lynne Oats, 2021. "Knock, Knock: The Taxman’s at Your Door! Practice Sense, Empathy Games, and Dilemmas in Tax Enforcement," Journal of Business Ethics, Springer, vol. 169(2), pages 279-292, March.
    2. Jorge Martinez-Vazquez & Robert McNab, 2000. "Tax Reform in The Tax Reform Experiment in Transitional Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0001, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Bird, Richard M. & Zolt, Eric M., 2005. "The limited role of the personal income tax in developing countries," Journal of Asian Economics, Elsevier, vol. 16(6), pages 928-946, December.
    4. Benno Torgler & James Alm & Jorge Martinez-Vazquez, 2005. "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0518, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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