The purpose of this study is to identify ways to improve tax compliance in Jamaica. In order to do so, a survey of literature in tax compliance was conducted to ascertain the techniques that have and have not been working in other countries. Recent reforms implemented by the tax authority in Jamaica, Tax Administration Jamaica (TAJ), were then identified and compared with international best practice.
Reports
Rethinking Solid Waste Management: Privatising the NSWMA?
The National Solid Waste Management Authority (NSWMA) is tasked with safeguarding public health and the environment through appropriate solid waste management (SWM) practices and governance. However, the NSWMA has largely failed to fulfil its mandate. These failures arise because the NSWMA is under-resourced in terms of physical and financial capital, and in terms of managerial oversight. Some of…
Researchers:
Travis Atkinson
- Read Report4.41 MB
Mobile Path Payments: Efficient Social Support Through a National Mobile Money EcoSystem
There is an increasingly global consensus regarding the comparative merits of, and shift towards the adoption of electronic Government-to-Person (G2P) payments to replace cash. The emergence of the mobile phone as a low-cost, pervasive payments channel has fueled this momentum. This study examines and presents considerations for the adoption of mobile G2P payments for the delivery of PATH benefits in…
Researchers:
CAPRI
- Read Report4.86 MB
The Correspondent Banking Problem: Impact of De-Banking Practices on Caribbean Economies
The Caribbean, more than any other region in the world,now faces a threat that has severe implications for its economic viability. This threat is the termination ofCorrespondent Banking Relationships (CBRs). Correspondent banking relationships are essential to the global payment system, facilitating cross-border transactions, particularly for international trade, remittances and foreign direct…
Researchers:
CAPRI
- Read Report1.9 MB
An SDG Agenda for the Caribbean
Caribbean countries have largely failed to achieve the targets of the MDGs. Whether our governments purposefully assigned a low priority to the effort or were constrained by limited capacity, ignoring the MDGs may very well have been a good decision. However, it would be a mistake for Caribbean leaders not to engage the new Sustainable Development Goals (SDGs).
Researchers:
CAPRI
- Read Report2.9 MB
Creating National Wealth Through the Jamaica Logistics Hub: Looking Beyond Ports and Parks to People and Processes
Researchers:
David Tennant
- READ REPORT16.31 MB
Open Government Data: A Catalyst for Jamaica's Growth and Innovation Agenda
Researchers:
Dr. Maurice McNaughton
- READ REPORT3.11 MB
Fee or Free: A study of the no-user fee policy in public hospitals in Jamaica
Researchers:
Dr. Lloyd Waller
- READ REPORT6.78 MB
Social Partnerships and Development: Implications for the Caribbean
Researchers:
Indianna D. Minto-Coy
- READ REPORT1.25 MB