This report analyzes the individual income tax of Jamaica. We begin by asking the question, "Why have an income tax in Jamaica?" and then move in the second section to a detailed description of the current structure of the tax. The next sections of the report evaluate the current structure of the income tax and summarize the issues that arise from this analysis. The final section is dedicated to an analysis of various policy options. A series of appendices present detailed information on income tax systems around the world, overall revenues in Jamaica, and a detailed analysis of data issues in Jamaica.