Template-type: ReDIF-Paper 1.0
Author-Name: Sally Wallace
Author-Email:swallace@gsu.edu
Author-Homepage: http://aysps.gsu.edu/WallaceS.html
Author-Workplace-Name:Andrew Young School of Policy Studies, Georgia State University	
Author-Workplace-Homepage:http://aysps.gsu.edu/index.html
Author-Name: James Alm 
Author-Email: jalm@gsu.edu
Author-Homepage: http://aysps.gsu.edu/AlmJ.html
Author-Workplace-Name: Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Homepage: http://aysps.gsu.edu/index.html
Title: The Jamaican Individual Income Tax
Abstract: Jamaica’s individual income tax is an important revenue source for the Government.
 In 2003-04, the PAYE portion of the tax generated $27 billion, about 22 percent of Government tax revenue
 and equivalent to about 6.5 percent of GDP.  The self-employed pay less than $2 billion in income tax, or 7 percent of PAYE.
 Jamaica uses the individual income tax more intensively than does the typical Caribbean or developing country
 The tax effort for the personal income tax in Jamaica is more than twice that of similarly situated countries.  
Keywords: Jamaica, Individual Income Tax
Length: 114 pages
Creation-Date: 2004-12-01
File-URL:http://icepp.gsu.edu/files/2015/03/ispwp0430.pdf
File-Format:Application/PDF
Handle: RePEc:ays:ispwps:paper0430