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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"The Character and Determinants of Corporate Capital Gains,"
in: Tax Policy and the Economy, Volume 18, pages 1-36
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- Mihir Desai & William M. Gentry, 2003. "The Character and Determinants of Corporate Capital Gains," NBER Working Papers 10153, National Bureau of Economic Research, Inc.
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"Why do firms hide? Bribes and unofficial activity after communism,"
Journal of Public Economics,
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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.
- Parthasarathi Shome, 1999. "Taxation in Latin America; Structural Trends and Impact of Administration," IMF Working Papers 99/19, .
- 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.
- 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).
- 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.
- Peter J. Lambert, 1995. "On the Measurement of Horizontal Inequity," IMF Working Papers 95/135, .
- Howell H Zee & Vito Tanzi, 2000. "Tax Policy for Emerging Markets; Developing Countries," IMF Working Papers 00/35, .
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