Jamaica Tax Reform Study
 
The Government of Jamaica is contemplating reforms to address persistent budget deficits due, in part, to the suboptimal performance of the tax system. In response to a request by Jamaica’s Ministry of Finance, the International Studies Program conducted an extensive review of Jamaica’s tax system.

Based on the results of this review, the project team also provided many reform options. This study -financed by a grant from the Government of Jamaica- was co-directed by Dean Roy Bahl and Professor Sally Wallace. The initial assessment of Jamaica's tax system toiok place in November 2003, whereas the final report was delivered to the Minister of Finance in December 2004. The review team provided extensive reviews of Jamaica’s major direct and indirect taxes, including the income and payroll taxes, property taxes, customs tariffs, and value-added tax. The final report also included an evaluation of Jamaica's system of tax incentives, distributional analyses, and a variety of tax reform options. In addition to the co-directors Bahl and Wallace, the project team consisted of Professors Alene, James Alm, Richard Bird, Kelly Edmiston, Miles Light, Keith Maskus, Felix Rioja, Mark Rider, and David Sjoquist.