An Evaluation of the Structure of the Jamaican Individual Income Tax

Authors

James Alm, Tulane University of LouisianaFollow
Roy W. Bahl, Georgia State UniversityFollow
Matthew N. Murray, University of TennesseeFollow

Author ORCID Identifier

James Alm: https://orcid.org/0000-0003-4008-1637

Roy Bahl: https://orcid.org/0000-0002-7956-5076

Document Type

Book Chapter

Publication Date

1991

Abstract

The individual income tax is one of Jamaica's most productive sources of government revenue, and certainly its most visible. Before reform, both the structure and the administration of the tax were badly flawed. As a result, the tax produced less revenue than it might have, was unfair in its distribution of tax burdens, and created severe disincentives for private sector economic growth. The material presented in the chapter provided the background data on which the 1986 reform was built.

Comments

(c) 1991 Lincoln Institute of Land Policy. From Bahl, Roy W, ed. The Jamaican Tax Reform. Edited by Roy Bahl. Cambridge, Mass.: Lincoln Institute of Land Policy, 1991.

Posted by permission.

Recommended Citation

Bahl, Roy W., James Alm, and Matthew Murray. "An Evaluation of the Structure of the Jamaican Individual Income Tax" in The Jamaican Tax Reform. Edited by Roy Bahl. Cambridge, Mass.: Lincoln Institute of Land Policy, 1991.