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THE INCIDENCE OF JAMAICAN TAXES, 1971-72

Charles E. McLure Jr.
Social and Economic Studies
Vol. 29, No. 1 (MARCH 1980), pp. 101-133
Stable URL: http://www.jstor.org/stable/27861869
Page Count: 33
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Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
THE INCIDENCE OF JAMAICAN TAXES, 1971-72
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Abstract

Data from the 1971-72 household budget survey provide a distribution of income in Jamaica that is among the world's most unequal for countries of similar levels of development. Indirect taxes are allocated to income groups and found to be proportional to both income and expenditure, except at the top of the income distribution (where they are progressive in comparison to income). The income taxes add to progressivity, especially if the corporation tax is not shifted. Finally, replacement of various indirect taxes with a sales tax that exempted food would substantially increase progressivity.

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