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The Government undertook a far-reaching revision of the individual income tax in January 1986. The purpose here is to present the analysis that led to the reform, to review and evaluate selected elements of the reform, and to report the results of the first year's experience with the new system. This chapter closes with an agenda of unfinished business, i.e., a statement of what is yet to be done to complete the structural reform of the individual income tax.


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

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