This report was published by USAID in 2013. This report includes an analysis of the incidence of Jordan’s main taxes: personal income, corporate income, real property and property transfer taxes, customs, general consumption tax, excises, and taxes on capital. It also provides a series of assumptions made using a long literature on tax incidence regarding the final incidence of taxes after they have been shifted in the economy. The report then allocates the actual level of tax collections in 2011 to households based on these assumptions using Jordan’s 2010 Household Expenditure and Income Survey (HEIS).