Corporate Income Tax and Tax Incentives

Mark Rider

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

Abstract: The Corporate Income Tax (CIT) in Jamaica is an important source of revenue. In 2002, the share of CIT in total tax revenue was approximately 6.9 percent, having fallen from 12.7 percent in 1993. Although OECD countries generally collect about 10 percent of tax revenue from corporate taxes, the downward trending share exhibited by the CIT in Jamaica is generally consistent with international experience. In fact, the share in Jamaica may be greater than expected given the large number of tax incentives and administrative weaknesses in the enforcement of Jamaica’s CIT.

Keywords: Jamaica; Corporate Income Tax; Tax Incentives (search for similar items in EconPapers)
Pages: 111 pages
Date: 2004-12-01
New Economics Papers: this item is included in nep-acc and nep-pub
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper0428

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