Jamaica: Technical Assistance Report-Revenue Administration Gap Analysis Program—The General Consumption Tax Gap

This report presents the results of applying the General Consumption Tax (GCT) gap estimation methodology of the Revenue Administration Gap Analysis Program (RA-GAP) to Jamaica for the period 2008–13. The methodology employs a top-down approach for estimating the potential GCT base, using statistical data on value-added generated in each sector. There are two main components to this methodology for estimating the GCT compliance gap: 1) estimate the potential net GCT collections for a given period, and 2) determine the accrued net GCT collections for that period. The difference between the two values is the compliance gap.