When the fiscal situation of a country gets too far out of control, government will often call for a comprehensive review of the tax system to try to get back on a sustainable path. Jamaica is just such a case. The Government of Jamaica called in 2005 for a tax reform to address the fiscal problems. The articles in this special issue of Public Finance Review, and this overview, describe the analytic work that was undertaken to support Jamaica’s comprehensive tax reform efforts. The contributions here are in the approach taken, in the analytic work, and in the lessons from these efforts.
Alleyne, Dillon.2007. The evolution of Jamaica’s tax burden. Public Finance Review35 (1): 150-171.
2.
Alm, James, and Sally Wallace.2007. Are Jamaica’s direct taxes on labor “fair”?Public Finance Review35 (1): 83-102.
3.
Artana, D., and F. Naranjo.2003. Fiscal policy issues in Jamaica: Budgetary institutions, the tax system, and public debt management. Region 3. Washington, DC: Inter-American Development Bank.
4.
Bahl, Roy, ed. 1991. The Jamaican tax reform. Cambridge, MA: Lincoln Institute of Land Policy.
5.
Bahl, Roy. 2004. Property Transfer Tax and Stamp Duty. Andrew Young School of Policy Studies, International Studies Program Working Paper 04-27, Georgia State University, Atlanta.
6.
Bahl, Roy, and Sally Wallace.2004. Comprehensive tax reform: Final report. International Studies Program Working Paper, Andrew Young School of Policy Studies, Georgia State University, Atlanta.
7.
Bird, R.1992. Tax policy and economic development. Baltimore: Johns Hopkins University Press.
8.
Bird, Richard, James Poterba, and Joel Slemrod, eds. 2005. Fiscal reform in Colombia: Problems and prospects. Cambridge, MA: MIT Press.
9.
Casanegra de Jantscher, M.1990. Administering the VAT. In Value-added tax in developing countries, ed. M. Gillis, C. S. Shoup, and G. P. Sicat, 179-179. Washington, DC: World Bank.
10.
Development Council, Technical Secretariat. 2001. Incentives: Phase 3, draft policy guide. Kingston: Government of Jamaica.
11.
Edmiston, Kelly D., and Richard M. Bird.2007. Taxing consumption in Jamaica. Public Finance Review35 (1): 26-56.
12.
Ernst & Young. 2005. Focus on Jamaica’s 2005/2006 budget. Kingston, Jamaica: Tax Services.
13.
Gillis, Malcolm, ed. 1989. Tax reform in developing countries. Durham, NC: Duke University Press.
14.
Goode, Richard.1984. Government finance in developing countries. Washington, DC: Brookings Institution.
15.
Harberger, Arnold.1989. Lessons of tax reform from the experiences of Uruguay, Indonesia and Chile. In Tax reform in developing countries, ed. Malcolm Gillis, 27-43. Durham, NC: Duke University Press.
16.
International Monetary Fund. 2004a. Public debt in emerging markets. In World economic outlook. Washington, DC: International Monetary Fund.
17.
International Monetary Fund. 2004b. Staff report for the 2004 Article IV Consultation. IMF Country Report no. 04/263, International Monetary Fund, Washington, DC.
Kaufmann, Daniel, A. Kraay, and M. Mastruzzi.2003. Governance Matters III: Governance indicators for 1996-2002. World Bank Policy Research Working Paper 3106, World Bank, Washington, DC.
20.
Light, Miles.2004. Taxation and economic efficiency in Jamaica. International Studies Program Working Paper 04-33, Andrew Young School of Policy Studies, Georgia State University, Atlanta.
21.
Maskus, Keith E., and Felix K. Rioja.2007. Efficiency and revenue issues in the Jamaican external trade sector. Public Finance Review35 (1): 57-82.
22.
McLure, Charles, and George Zodrow.1996. A hybrid approach to the direct taxation of consumption. In Frontiers of tax reform, ed. Michael Boskin.Stanford, CA: Hoover University Press.
23.
Ministry of Finance and Planning. 2005. Revenue measures. Ministry Paper. Kingston: Government of Jamaica.
24.
Owens, Jeffrey.2005. Tax reform: An international perspective. Presentation for President’s Advisory Panel on Tax Reform, San Francisco. http://www.oecd.org/dataoecd/57/38/34675524.pdf
