Template-type: ReDIF-Paper 1.0
Author-Name: Dillon Alleyne
Author-Email: 
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
Author-Name: Roy Bahl
Author-Email: rbahl@gsu.edu 
Author-Homepage: http://aysps.gsu.edu/BahlR.html
Author-Workplace-Name: Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Homepage: http://aysps.gsu.edu/index.html
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
Title: Tax Burden in Jamaica
Abstract: The Government of Jamaica imposes a wide range of taxes on income, consumption, and property.
 An important consideration in any reform of these taxes is their impact of the distribution of income,
 or their tax burden.  This staff paper presents background and analysis of the burden of the existing system of taxes.
 The question of “who bears the final burden of a tax?” is a fundamental one.  Any tax will cause individuals and firms
 to change their behaviors, and the resulting changes in product and factor prices will affect the “incidence”,
 or the distributional effects, of the tax.   Economists have devoted much attention to the question of tax incidence.
 Although there is wide agreement about the incidence of some taxes, such as excise or individual income taxes,
 the incidence of other taxes remains controversial.  Even so, several basic “principles” of tax incidence should be kept
 in mind.
Keywords: Jamaica, Tax Burden
Length: 91 pages
Creation-Date: 2004-12-01
File-URL:http://icepp.gsu.edu/files/2015/03/ispwp0434.pdf
File-Format:Application/PDF
Handle: RePEc:ays:ispwps:paper0434