Taxation and Tax Policies in the Middle East

Butterworths Studies in International Political Economy

Hossein Askari, John Thomas Cummings, Michael Glover, Susan Strange, Ladd Hollist

• Publisher: Butterworth-Heinemann
• Year: 2013
• Print ISBN:
  9780408108324
• eBook ISBN:
  9781483144610
• Topic: Economics
• Subtopic: Public Finance
• Index: Economics

Taxation and Tax Policies in the Middle East evaluates the general role that tax policies have played in the economic development of the Middle East since 1945 and proposes some recommendations on how fiscal tools could be better used to promote further advancement in this region. This book is divided into six parts. Part I contains the purpose and outline of the study, while Part II discusses the economic aspects of the major categories of taxes used in most developing countries. The fiscal history and categorical breakdown of the tax profiles of 16 Middle Eastern countries are reviewed in Part III. Part IV analyzes the literature on econometric models that explain differences among countries in tax effort. In Part V, the differences in relative tax efforts across 16 countries with considerations in Islamic history, culture, and natural resource endowment are elaborated. The last part summarizes the entire study. This publication is a good reference for economists and specialists concerned with the taxation and tax policies in the Middle East.

Table of contents

• Front Cover
• Taxation and Tax Policies in the Middle East
• Copyright page
• Acknowledgements
• Table of Contents
• List of tables
• List of figures
• PART I: Introduction
• PART II: Types of taxation in developing countries
• PART III: Taxation in the Middle East
• PART IV: Analysis of taxation policies
• CHAPTER 9. Econometric study of Middle Easttaxation
• PART V: Assessment of tax performance in theMiddle East
• Part VI: Conclusions
• APPENDIX A. Exchange rates and calendars
• APPENDIX B. Categorical groupings of taxes
• Index