Template-type: ReDIF-Paper 1.0
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: From Income Tax to Consumption Tax? The Case of Jamaica 
Abstract: Over the past decade, a number of countries have shifted to single rate tax systems with broader bases and lower rates. 
In the U.S. , there continues to be discussion of the merits of a consumption tax, and of base-broadening reforms to the income tax system. 
The objective of this paper is to demonstrate how, over time, a conventional income tax could be converted to a flat rate consumption tax 
in a developing country. The value of this analysis, we hope, comes with the use of a real world situation ( Jamaica ), which allows us to 
focus on the detail that determines the feasibility of transitioning to a flat rate tax on consumption. Our main contribution is to show 
the conditions under which the switch can be revenue neutral. 
Keywords: Income Tax, Consumption Tax, Jamaica, Jamaica tax system 
Length: 30 pages
Creation-Date: 2007-06-01
File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0712.pdf
File-Format:Application/PDF
Handle: RePEc:ays:ispwps:paper0712