Bahl, Roy; Wallace, Sally - International Center for Public Policy, Andrew Young … - 2006
a flat tax system. However, through the reforms of the 1980s, 90s, and into 2005, the objective was not to implement a … consumption tax. In two reforms in the 1980s-early 1990s, Jamaica adopted a flat rate income tax, and a single rate value added …In this paper, we analyze the case of developing a country that has been involved in a long-term comprehensive tax …