A Program for Reform

Authors

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

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 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.

Comments

(c) 1991 Lincoln Institute of Land Policy. From 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, Matthew Murry, and Bruce Riddle. "A Program for Reform" in The Jamaican Tax Reform. Edited by Roy Bahl. Cambridge, Mass.: Lincoln Institute of Land Policy, 1991.