Tax Burden in Jamaica

Dillon Alleyne, James Alm (), Roy Bahl () and Sally Wallace

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 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 (search for similar items in EconPapers)
Pages: 91 pages
Date: 2004-12-01
New Economics Papers: this item is included in nep-acc and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper0434

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