Tax policy in MENA countries : looking back and forward /
Saved in:
| Author / Creator: | Mansour, Mario, author. |
|---|---|
| Imprint: | [Washington, D.C.] : International Monetary Fund, ©2015. |
| Description: | 1 online resource (51 pages) : illustrations. |
| Language: | English |
| Series: | IMF working paper ; WP/15/98 IMF working paper ; WP/15/98. |
| Subject: | |
| Format: | E-Resource Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/12504449 |
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| 050 | 4 | |a HG3881.5.I58 |b W67 No. 15/98eb | |
| 100 | 1 | |a Mansour, Mario, |e author. |0 http://id.loc.gov/authorities/names/no99067116 | |
| 245 | 1 | 0 | |a Tax policy in MENA countries : |b looking back and forward / |c prepared by Mario Mansour. |
| 260 | |a [Washington, D.C.] : |b International Monetary Fund, |c ©2015. | ||
| 300 | |a 1 online resource (51 pages) : |b illustrations. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IMF working paper ; |v WP/15/98 | |
| 500 | |a "May 2015." | ||
| 500 | |a "Fiscal Affairs." | ||
| 504 | |a Includes bibliographical references (pages 43-45). | ||
| 520 | |a This paper reviews trends in taxation and revenue in MENA countries over 1990-2012, with a focus on non-resource taxes. On average, non-resource revenues declined slightly, while resource revenues soared. Country experiences vary: rates of main taxes and their revenues tend to be higher in the Magreb than in the Mashreq, except for the value-added tax, where lower rates are associated with equal or higher revenue; most oil producers raise little tax revenues---generally less than 5 percent of GDP---and most have reduced them since the late 1990s. But there are similarities: unlike common experience around the world, income taxes (not indirect taxes) have partially compensated for lost revenue from trade liberalization; revenues from indirect taxes have remained stable; personal income taxes have played an unimportant role as a revenue tool; and fees and stamp duties are significant revenue sources. Looking forward, tax reform challenges will also vary across countries: the Maghreb needs to focus on efficiency-enhancing reforms, especially in capital income and consumption taxes; the Mashreq have some room to increase revenue; and, there are ample opportunities to improve equity and reduce complexity of tax systems in all countries. Finally, the recent decline in oil prices and revenues is a reminder that even resource-rich GCC countries need to lay the basis of a tax system for the future. --Abstract. | ||
| 588 | 0 | |a Online resource; title from pdf title page (IMF.org Web site, viewed May 7, 2015). | |
| 650 | 0 | |a Fiscal policy |z Middle East. | |
| 650 | 0 | |a Fiscal policy |z Africa, North. | |
| 650 | 0 | |a Taxation |z Middle East. | |
| 650 | 0 | |a Taxation |z Africa, North. | |
| 650 | 0 | |a Revenue |z Middle East. | |
| 650 | 0 | |a Revenue |z Africa, North. | |
| 650 | 6 | |a Politique fiscale |z Afrique du Nord. | |
| 650 | 6 | |a Impôt |z Afrique du Nord. | |
| 650 | 6 | |a Revenus de l'État |z Afrique du Nord. | |
| 650 | 7 | |a Fiscal policy. |2 fast |0 (OCoLC)fst00925806 | |
| 650 | 7 | |a Revenue. |2 fast |0 (OCoLC)fst01096486 | |
| 650 | 7 | |a Taxation. |2 fast |0 (OCoLC)fst01143876 | |
| 651 | 7 | |a North Africa. |2 fast |0 (OCoLC)fst01239515 | |
| 651 | 7 | |a Middle East. |2 fast |0 (OCoLC)fst01241586 | |
| 655 | 0 | |a Electronic books. | |
| 710 | 2 | |a International Monetary Fund. |b Fiscal Affairs Department. |0 http://id.loc.gov/authorities/names/n81027435 | |
| 776 | 0 | 8 | |i Print Version: |a Mansour, Mario. |t Tax Policy in MENA Countries : Looking Back and Forward. |d Washington, D.C. : International Monetary Fund, 2015. |z 9781484364789 |
| 830 | 0 | |a IMF working paper ; |v WP/15/98. |0 http://id.loc.gov/authorities/names/no89010263 | |
| 856 | 4 | 0 | |u http://elibrary.imf.org/view/journals/001/2015/098/001.2015.issue-098-en.xml |y INTERNATIONAL MONETARY FUND |
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| 999 | f | f | |i 569f64fd-2745-50eb-a8c4-e6c211b34834 |s 93453792-a472-5c8b-9dbe-e0ad7716c071 |
| 928 | |t Library of Congress classification |a HG3881.5.I58W67 No. 15/98eb |l Online |c UC-FullText |u http://elibrary.imf.org/view/journals/001/2015/098/001.2015.issue-098-en.xml |z INTERNATIONAL MONETARY FUND |g ebooks |i 12148780 | ||