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Date Published: 
June, 2011
Lead Researcher(s): 
Thematic Area: 

Jamaica was ranked in the bottom ten of 183 countries assessed for ease of tax compliance in Paying Taxes 2011. This brief highlights the most pressing tax reform measures for benefitting the Jamaican economy, based on the findings and recommendations of three thorough reviews of Jamaica’s tax system: “The Final Report of the Tax Policy Review Committee to the Government of Jamaica” (2005) commonly referred to as “the Matalon Report”, “Tax Reform and Economic Development: The Jamaican Case” (2007) by Bahl and Wallace, and “A Blueprint for Taxation Reform in Jamaica” (2009) by the National Planning Summit Tax Reform Committee. While it is now generally accepted that an overhaul of Jamaica’s tax system is overdue, maximizing the effectiveness of the reform process requires a clear sense of priority. This brief helps to provide that clarity.