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This chapter describes and evaluates the results of the four-year Jamaica tax reform project. We also include an ex post evaluation of the performance and continuing reform of the new system since its implementation. The chapter concludes with a list of lessons learned, as well as some parallels with the conventional wisdom.
Bahl, Roy W. "The Jamaican Tax Reform: it’s Design and Performance" in Tax Reform in Developing Countries. pp. 167-231. Edited by Wayne Thirsk. Washington, D.C.: The World Bank, 1997.
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