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Publication Type
Conference Proceedings
UWI Author(s)
Author, Analytic
Alleyne, Dillon
Author Role
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Paper/Section Title
The Flat Tax on Individual Pay As You Earn (PAYE) income in Jamaica: What more is to be done?
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Proceedings Title
National Tax Association Proceedings, Ninety-Eighth Annual Conference
Date of Meeting
November 17-19, 2005
Place of Meeting
Miami, Florida
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Date of Publication
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Date of Copyright
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Volume ID
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Location in Work
95-110
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Abstract
. This paper examines the structure and burden of the current direct flat income tax in Jamaica with respect to PAYE workers mainly and with the help of a micro simulation model, examines further reforms in light of the equity and efficiency effects of the system
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