Template-type: ReDIF-Paper 1.0
Author-Name: Mark Rider 
Author-Email: mrider@gsu.edu
Author-Homepage: http://aysps.gsu.edu/RiderM.html
Author-Workplace-Name: Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Homepage: http://aysps.gsu.edu/index.html
Title: Corporate Income Tax and Tax Incentives
Abstract: The Corporate Income Tax (CIT) in Jamaica is an important source of revenue.  In 2002, the share of CIT in
 total tax revenue was approximately 6.9 percent, having fallen from 12.7 percent in 1993.  Although OECD countries generally
 collect about 10 percent of tax revenue from corporate taxes, the downward trending share exhibited by the CIT in
 Jamaica is generally consistent with international experience.  In fact, the share in Jamaica may be greater than
 expected given the large number of tax incentives and administrative weaknesses in the enforcement of Jamaica’s CIT. 
Keywords: Jamaica, Corporate Income Tax,Tax Incentives
Length: 111 pages
Creation-Date: 2004-12-01
File-URL:http://icepp.gsu.edu/files/2015/03/ispwp0428.pdf
File-Format:Application/PDF
Handle: RePEc:ays:ispwps:paper0428