The Jamaican Individual Income Tax
Jamaica’s individual income tax is an important revenue source for the Government. In 2003-04, the PAYE portion of the tax generated $27 billion, about 22 percent of Government tax revenue and equivalent to about 6.5 percent of GDP. The self-employed pay less than $2 billion in income tax, or 7 percent of PAYE. Jamaica uses the individual income tax more intensively than does the typical Caribbean or developing country The tax effort for the personal income tax in Jamaica is more than twice that of similarly situated countries.
|Date of creation:||01 Dec 2004|
|Contact details of provider:|| Phone: 404-413-0235|
Web page: http://aysps.gsu.edu/isp/index.html
References listed on IDEAS
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in: Tax Policy and the Economy, Volume 18, pages 1-36
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- Mihir A. Desai & William M. Gentry, 2003. "The Character and Determinants of Corporate Capital Gains," Department of Economics Working Papers 2003-04, Department of Economics, Williams College.
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- 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.
- P. Giannoccolo, 2003. "Fiscal Competition and Brain Drain," Working Papers 462, Dipartimento Scienze Economiche, Universita' di Bologna.
- 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.
- Parthasarathi Shome, 1999. "Taxation in Latin America; Structural Trends and Impact of Administration," IMF Working Papers 99/19, International Monetary Fund.
- repec:ntj:journl:v:49:y:1996:i:no._1:p:117-33 is not listed on IDEAS
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