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
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Simon Johnson & Daniel Kaufmann & John McMillan & Christopher Woodruff, 2003.
"Why Do Firms Hide? Bribes and Unofficial Activity after Communism,"
- Johnson, Simon & Kaufmann, Daniel & McMillan, John & Woodruff, Christopher, 2000. "Why do firms hide? Bribes and unofficial activity after communism," Journal of Public Economics, Elsevier, vol. 76(3), pages 495-520, June.
- Johnson, Simon & McMillan, John & Woodruff, Christopher, 1999. "Why do Firms Hide? Bribes and Unofficial Activity After Communism," CEPR Discussion Papers 2105, C.E.P.R. Discussion Papers.
- Mihir A. Desai & William M. Gentry, 2004.
"The Character and Determinants of Corporate Capital Gains,"
in: Tax Policy and the Economy, Volume 18, pages 1-36
National Bureau of Economic Research, Inc.
- 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.
- Mihir Desai & William M. Gentry, 2003. "The Character and Determinants of Corporate Capital Gains," NBER Working Papers 10153, National Bureau of Economic Research, Inc.
- Shome, Parthasarathi, 1999. "Taxation in Latin America: structural trends and impact of administration," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34658, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
- Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
- Howell H Zee & Vito Tanzi, 2000. "Tax Policy for Emerging Markets; Developing Countries," IMF Working Papers 00/35, International Monetary Fund.
- 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.
- Alan J. Auerbach & Kevin A. Hassett, 1999. "Uncertainty and the Design of Long-Run Fiscal Policy," NBER Working Papers 7036, National Bureau of Economic Research, Inc.
- 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.
- Peter J. Lambert, 1995. "On the Measurement of Horizontal Inequity," IMF Working Papers 95/135, International Monetary Fund.
When requesting a correction, please mention this item's handle: RePEc:ays:ispwps:paper0430. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Paul Benson)
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 references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.