How Should Land Be Taxed? Analyzing the Jamaican Land Value Tax

David Sjoquist

Public Finance Review, 2007, vol. 35, issue 1, 127-149

Abstract: In 2002, Jamaica conducted a property tax revaluation, the first revaluation in nine years. In response, Jamaica reduced the property tax rates of its progressive-rate structure and added a set of property tax caps. In this article, the author reports on an analysis of the tax rate structure for its land value property tax, focusing especially on options for reforming the rate structure.

Keywords: land value tax; Jamaica; tax rates (search for similar items in EconPapers)
Date: 2007
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:35:y:2007:i:1:p:127-149

DOI: 10.1177/1091142106290454

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