Comprehensive Tax Reform in Jamaica

Abstract

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.