November 2018

A country’s ability to mobilize revenue through taxation (i.e. to have an effective tax system) is synonymous with its capacity to achieve sustainable growth and development. Through taxes, the state receives the funding necessary to perform its functions and duties effectively. As such, the first and often the main objective of a tax system is to generate sufficient revenue to finance public sector activities in a non-inflationary way. This report focuses on the relative effectiveness of different tax types–value added taxes, income taxes, and property taxes – to generate revenue in the Jamaican context. It assesses and compares the efficiency of each tax type. 

Jamaicans must face some uncomfortable truths about our violent crime problem. One such truth is that if we are to significantly lower the rates of homicide and other violent crimes and  weaken the power of criminal networks in the society, we cannot avoid a renewed attempt at a thorough transformation of the Jamaica Constabulary Force (JCF).  This transformation should bring the force more in line with democratic policing principles and methods of work and make it more effective as an instrument of crime prevention and control.