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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.

In Search of the Most Efficient Tax for Jamaica