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Publication Type
Book Whole
UWI Author(s)
Author Affiliation, Ana.
Department of Economics
Author, Monographic
Alleyne, Dillon; Alm, James; Wallace, Sally
Author Role
n/a
Title, Monographic
Tax burden in Jamaica
Translated Title
n/a
Reprint Status
n/a
Edition
n/a
Author, Subsidiary
n/a
Author Role
n/a
Place of Publication
Georgia State University
Publisher Name
Andrew Young School of Policy Studies
Date of Publication
2004
Original Pub Date
n/a
Volume ID
n/a
Extent of Work
n/a
Packaging Method
n/a
Series Editor
n/a
Series Editor Role
n/a
Series Title
International Studies Program Working Paper Series
Series Volume ID
n/a
Location/URL
http:; isp-aysps.gsu.edu/papers/ispwp0434.pdf
ISBN
n/a
Notes
n/a
Abstract
Notes that the government of Jamaica imposes a wide range of taxes on income, consumption, and property. Asserts that an important consideration in any reform of these taxes is their impact on the distribution of income, or their tax burden. Presents a background 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. Concludes that 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.....
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Keywords