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Taxing Consumption in Jamaica:The GCT and the SCT

  • Kelly D. Edmiston
  • Richard M. Bird

The GCT and SCT are critically important revenue sources in Jamaica, accounting for 37.4 percent of total revenues in fiscal year 2003/04 (27.7 percent for GCT alone) and an estimated 11.2 percent of GDP (8.3 percent for GCT alone). In this paper we set out in some detail the present structure and administration of the GCT and SCT and evaluate the performance of these taxes from several angles – as revenue generators, with respect to their distributional effects, and in an international comparison. We end with recommendations for reform.

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File URL: http://icepp.gsu.edu/sites/default/files/documents/icepp/wp/ispwp0432.pdf
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Paper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0432.

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Length: 135 pages
Date of creation: 01 Dec 2004
Date of revision:
Handle: RePEc:ays:ispwps:paper0432
Contact details of provider: Phone: 404-413-0235
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Web page: http://aysps.gsu.edu/isp/index.html

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  7. Janet Gale Stotsky & Asegedech WoldeMariam, 2002. "Central American Tax Reform; Trends and Possibilities," IMF Working Papers 02/227, International Monetary Fund.
  8. Alan J. Auerbach & Roger H. Gordon, 2002. "Taxation of Financial Services under a VAT," American Economic Review, American Economic Association, vol. 92(2), pages 411-416, May.
  9. Glenn P. Jenkins & Chun-Yan Kuo & Keh-Nan Sun, 2003. "Taxation and Economic Development in Taiwan," American Journal of Economics and Sociology, Wiley Blackwell, vol. 62(4), pages 734-735, October.
  10. Messere, Ken & de Kam, Flip & Heady, Christopher, 2003. "Tax Policy: Theory and Practice in OECD Countries," OUP Catalogue, Oxford University Press, number 9780199241484, March.
  11. Agha, Ali & Haughton, Jonathan, 1996. "Designing VAT Systems: Some Efficiency Considerations," The Review of Economics and Statistics, MIT Press, vol. 78(2), pages 303-08, May.
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