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An economy requires ideally a large middle class to have a sufficient base for potentially raising revenue. Through taxation revenue a country is enabled to perform its functions and duties effectively which will facilitate the achievement of sustainable growth and development.
CAPRI in partnership with the USAID-NIA, and with Ms. Shanike Smart as the Lead Researcher, is undertaking a study on the relative effectiveness of different tax types—value added taxes, income taxes and property taxes - to generate revenue in the Jamaican context. Also, the study will seek to assess and compare the efficiency of each tax type in the island.