Taxation Issues in The Jamaican External Trade Sector
This report is concerned with issues of the efficiency and revenue aspects of the current Jamaican taxes on trade, including tariffs, other charges, customs valuation questions, and incentives. It also considers revenue implications of further Jamaican tariff liberalization through the World Trade Organization (WTO) as a member of the Caribbean Community (CARICOM) and through the proposed Free Trade Agreement of the Americas (FTAA). Finally, it comments on the scope for integrating tariff reform with reforms in domestic taxes in order to recoup potential revenue losses and increase the efficiency of the tax system.
|Date of creation:||01 Dec 2004|
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References listed on IDEAS
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- Vousden,Neil, 1990. "The Economics of Trade Protection," Cambridge Books, Cambridge University Press, number 9780521346696, December.
- Markusen, James R. & Melvin, James R. & Maskus, Keith E. & Kaempfer, William, 1995. "International trade: theory and evidence," MPRA Paper 21989, University Library of Munich, Germany.
- Gary Clyde Hufbauer & Paul L. E. Grieco, 2004. "Senator Kerry on Corporate Tax Reform: Right Diagnosis, Wrong Prescription," Policy Briefs PB04-03, Peterson Institute for International Economics.
- J. P. Neary (ed.), 1995. "International Trade," Books, Edward Elgar Publishing, volume 0, number 575.
- Mortimore, Michael & Peres Núñez, Wilson, 1998. "Policy competition for foreign direct investment in the Caribbean Basin: Costa Rica, the Dominican Republic and Jamaica," Desarrollo Productivo 49, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
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