This brief highlights the most pressing tax reform measures that would benefit the Jamaican economy. The list is informed by 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, referred to in this brief as “the Blueprint.” 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. It is hoped that this brief will help to provide that clarity.
