IDEAS home Printed from https://ideas.repec.org/p/ays/ispwps/paper0429.html
   My bibliography  Save this paper

Taxation Issues in The Jamaican External Trade Sector

Author

Abstract

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.

Suggested Citation

  • Felix Rioja & Keith E. Maskus, 2004. "Taxation Issues in The Jamaican External Trade Sector," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0429, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper0429
    as

    Download full text from publisher

    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0429.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. 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.
    2. 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.
    3. Calderón Hoffmann, Alvaro & Mortimore, Michael, 1998. "Foreign Investment in Latin America and the Caribbean 1998," La Inversión Extranjera Directa en América Latina y el Caribe, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 1158 edited by Eclac, May.
    4. Vousden,Neil, 1990. "The Economics of Trade Protection," Cambridge Books, Cambridge University Press, number 9780521346696, June.
    5. 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 4691, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    6. J. P. Neary (ed.), 1995. "International Trade," Books, Edward Elgar Publishing, volume 0, number 575, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    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. Dillon Alleyne & James Alm & Roy Bahl & Sally Wallace, 2004. "Tax Burden in Jamaica," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0434, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Rauscher, Michael, 2001. "International trade, foreign investment, and the environment," Thuenen-Series of Applied Economic Theory 29, University of Rostock, Institute of Economics.
    2. Peres Núñez, Wilson, 2006. "The slow comeback of industrial policies in Latin America and the Caribbean," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
    3. Balistreri, Edward J. & Markusen, James R., 2009. "Sub-national differentiation and the role of the firm in optimal international pricing," Economic Modelling, Elsevier, vol. 26(1), pages 47-62, January.
    4. Davide Sala, 2007. "RTAs Formation and Trade Policy," Economics Working Papers ECO2007/59, European University Institute.
    5. Dipankar Purkayastha, 1999. "Patriarchal Monopoly and Economic Development," Feminist Economics, Taylor & Francis Journals, vol. 5(2), pages 61-78.
    6. Martin Richardson, 2017. "Tariff Revenue Competition in a Free Trade Area," World Scientific Book Chapters, in: Dimensions of Trade Policy, chapter 8, pages 171-181, World Scientific Publishing Co. Pte. Ltd..
    7. Thomas M. Fullerton JR., 2001. "Specification of a Borderplex Econometric Forecasting Model," International Regional Science Review, , vol. 24(2), pages 245-260, April.
    8. F.M. Scherer, 1997. "Competition Policy Convergence: Where Next?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 24(1), pages 5-19, January.
    9. Andrea Dal Bianco & Vasco Ladislao Boatto & Francesco Caracciolo & Fabio Gaetano Santeramo, 2016. "Tariffs and non-tariff frictions in the world wine trade," European Review of Agricultural Economics, Oxford University Press and the European Agricultural and Applied Economics Publications Foundation, vol. 43(1), pages 31-57.
    10. James, William & Hernando, Juan Paolo, 2008. "Price Dynamics in the US Market for Apparel Imports: Impact of Quota Elimination under the Agreement on Textiles and Clothing and Safeguard Restrictions on the People's Republic of China," ADB Economics Working Paper Series 114, Asian Development Bank.
    11. Michele FRATIANNI & Chang HOON HO, 2007. "On the Relationship Between RTA Expansion and Openness," Working Papers 288, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali.
    12. Warwick J. McKibbin & Peter J. Wilcoxen, 1999. "Permit Trading Under the Kyoto Protocol and Beyond," Economics and Environment Network Working Papers 9902, Australian National University, Economics and Environment Network.
    13. Denise Eby Konan & Keith E. Maskus, 2012. "Preferential Trade and Welfare with Differentiated Products," Review of International Economics, Wiley Blackwell, vol. 20(5), pages 884-892, November.
    14. Johan Swinnen & Kym Anderson, 2008. "Distortions to Agricultural Incentives in Europe's Transition Economies," World Bank Publications - Books, The World Bank Group, number 6502, April.
    15. Joseph Francois & Will Martin & Vlad Manole, 2005. "Choosing formulas for market access negotiations: efficiency and market access considerations," Chapters, in: Sisira Jayasuriya (ed.), Trade Policy Reforms and Development, chapter 5, Edward Elgar Publishing.
    16. James E. Anderson, 1994. "Effective Protection Redux," Boston College Working Papers in Economics 273., Boston College Department of Economics.
    17. Lilyan E. Fulginiti & Richard K. Perrin, 1995. "An Allais Measure of Production Sector Waste Due to Quotas," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 77(4), pages 865-874.
    18. Kym Anderson & James Giesecke & Ernesto Valenzuela, 2010. "How would global trade liberalization affect rural and regional incomes in Australia?," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 54(4), pages 389-406, October.
    19. Coxhead, Ian A., 1997. "Induced innovation and land degradation in developing country agriculture," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 41(3), pages 1-28.
    20. Hopp, Daniel & Kriebel, Michael, 2019. "The political economy of interregional competition for firms," Regional Science and Urban Economics, Elsevier, vol. 79(C).

    More about this item

    Keywords

    Jamaica; External Trade Sector;

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ays:ispwps:paper0429. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Paul Benson (email available below). General contact details of provider: https://edirc.repec.org/data/ispgsus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.