ISI Grants – Return On Investment

Jamaica Tax Reform Project

In 2003, the Ministry of Finance of the Government of Jamaica approached the Andrew Young School to conduct a comprehensive review of its tax system. This activity was important as Jamaica had not conducted a comprehensive review in nearly 20 years. With support from GSU€™s International Strategic Initiative (ISI) seed grants program, Andrew Young School was able to prepare a successful proposal to the Government of Jamaica to assess the country’s tax system. Project activities included extensive reviews of Jamaica€™s major direct and indirect taxes such as the income and payroll taxes, property taxes, customs tariffs, and value-added tax. The final report , dubbed the Matalon Report, and submitted to the country’s minister of finance in December 2004, also included an evaluation of Jamaica’s system of tax incentives, distributional analyses, and a variety of tax reform options.

The outcome of the project includes:

  • $1 million-dollar grant to the Andrew Young School of Policy Studies
  • Recommendations to the Jamaican Government of choices of methodologies and associated options.
  • Academic and other publications including a final report published by the Planning Institute of Jamaica.

For details on this project, please visit: and/or contact Paul Benson at [email protected]