Template-type: ReDIF-Paper 1.0 Author-Name: Felix Rioja Author-Email:prcfkr@langate.gsu.edu Author-Homepage:http://aysps.gsu.edu/RiojaF.html Author-Workplace-Name: Andrew Young School of Policy Studies, Georgia State University Author-Workplace-Homepage: https://icepp.gsu.edu/ Author-Name: Keith E. Maskus Author-Email: Title: Taxation Issues in The Jamaican External Trade Sector Abstract: This report is concerned with issues of the efficiency and revenue aspects of the current Jamaican taxes on trade, including tariffs, other charges, customs valuation questions, and incentives. It also considers revenue implications of further Jamaican tariff liberalization through the World Trade Organization (WTO) as a member of the Caribbean Community (CARICOM) and through the proposed Free Trade Agreement of the Americas (FTAA). Finally, it comments on the scope for integrating tariff reform with reforms in domestic taxes in order to recoup potential revenue losses and increase the efficiency of the tax system. Keywords: Jamaica, External Trade Sector Length: 146 pages Creation-Date: 2004-12-01 File-URL:http://icepp.gsu.edu/files/2015/03/ispwp0429.pdf File-Format:Application/PDF Handle: RePEc:ays:ispwps:paper0429