Payroll Taxes and Contributions

James Alm () and Sally Wallace ()
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Sally Wallace: Andrew Young School of Policy Studies, Georgia State University, http://aysps.gsu.edu/WallaceS.html

International Studies Program Working Paper Series, at AYSPS, GSU from International Studies Program, Andrew Young School of Policy Studies, Georgia State University

Abstract: This staff paper analyzes this “system” of payroll taxes and contributions, focusing mainly on the tax and contribution side rather than on the benefit aspects of the contribution programs. The administration of each of these payroll programs is discussed, and the effects of the entire system are also analyzed. Much of the analyses is based on microsimulation models developed in the course of this tax reform project.

Keywords: Jamaica; Payroll Taxes (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-cmp and nep-pbe
Date: 2004-12-01
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Persistent link: http://EconPapers.repec.org/RePEc:ays:ispwps:paper0431

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