This article is concerned with issues of the efficiency and revenue aspects of the current Jamaican taxes on trade, including tariffs, other charges, and customs valuation questions. It also considers revenue implications of further Jamaican tariff liberalization through the World Trade Organization as a member of the Caribbean Community and through the proposed Free Trade Agreement of the Americas. Finally, it comments on the scope for integrating tariff reform with reforms in domestic taxes to recoup potential revenue losses and increase the efficiency of the tax system.
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