Tax Policy in MENA Countries

Download Tax Policy in MENA Countries PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1484365054
Total Pages : 51 pages
Book Rating : 4.4/5 (843 download)

DOWNLOAD NOW!


Book Synopsis Tax Policy in MENA Countries by : Mario Mansour

Download or read book Tax Policy in MENA Countries written by Mario Mansour and published by International Monetary Fund. This book was released on 2015-05-05 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Fair Taxation in the Middle East and North Africa

Download Fair Taxation in the Middle East and North Africa PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1513519751
Total Pages : 36 pages
Book Rating : 4.5/5 (135 download)

DOWNLOAD NOW!


Book Synopsis Fair Taxation in the Middle East and North Africa by : Mario Mansour

Download or read book Fair Taxation in the Middle East and North Africa written by Mario Mansour and published by International Monetary Fund. This book was released on 2015-09-02 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fairness – and what governments can do about it – is at the forefront of economic and social debate all over the world. In MENA, this has been at the core of recent political transitions but has not been adequately addressed. This SDN explores how tax systems – a critical interface between the state and citizens – can play a role in meeting demands for greater economic fairness in MENA countries. The SDN finds that for countries with well-established non-hydrocarbon tax systems (mostly oil importers) reforms should focus on simplifying tax structures and introducing more progressivity of personal income taxes, broadening tax bases, and better designing and enforcing property taxes. Tax administration should be more efficient and user-friendly while simplifying tax regimes will reduce the scope for arbitrary implementation. MENA countries with less established non-hydrocarbon revenue systems can begin with a “starter pack” that includes introduction of low-rate value-added and corporate income taxes, excises, and property taxes while building up administrative capacity and taxation expertise together with plans for introducing a personal income tax. Across the region, effective communication, transparency, and constructive dialogue between the State and citizens are critical to the success of reforms.

Public Sector Reform in the Middle East and North Africa

Download Public Sector Reform in the Middle East and North Africa PDF Online Free

Author :
Publisher : Brookings Institution Press
ISBN 13 : 0815736983
Total Pages : 328 pages
Book Rating : 4.8/5 (157 download)

DOWNLOAD NOW!


Book Synopsis Public Sector Reform in the Middle East and North Africa by : Robert P. Beschel

Download or read book Public Sector Reform in the Middle East and North Africa written by Robert P. Beschel and published by Brookings Institution Press. This book was released on 2020-12-01 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: Critical examinations of efforts to make governments more efficient and responsive Political upheavals and civil wars in the Middle East and North Africa (MENA) have obscured efforts by many countries in the region to reform their public sectors. Unwieldy, unresponsive—and often corrupt—governments across the region have faced new pressure, not least from their publics, to improve the quality of public services and open up their decisionmaking processes. Some of these reform efforts were under way and at least partly successful before the outbreak of the Arab Spring in 2010. Reform efforts have continued in some countries despite the many upheavals since then. This book offers a comprehensive assessment of a wide range of reform efforts in nine countries. In six cases the reforms targeted core systems of government: Jordan's restructuring of cabinet operations, the Palestinian Authority's revision of public financial management, Morocco's voluntary retirement program, human resource management reforms in Lebanon, an e-governance initiative in Dubai, and attempts to improve transparency in Tunisia. Five other reform efforts tackled line departments of government, among them Egypt's attempt to improve tax collection and Saudi Arabia's work to improve service delivery and bill collection. Some of these reform efforts were more successful than others. This book examines both the good and the bad, looking not only at what each reform accomplished but at how it was implemented. The result is a series of useful lessons on how public sector reforms can be adopted in MENA.

Subsidy Reform in the Middle East and North Africa

Download Subsidy Reform in the Middle East and North Africa PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1498350437
Total Pages : 130 pages
Book Rating : 4.4/5 (983 download)

DOWNLOAD NOW!


Book Synopsis Subsidy Reform in the Middle East and North Africa by : Mr.Carlo A Sdralevich

Download or read book Subsidy Reform in the Middle East and North Africa written by Mr.Carlo A Sdralevich and published by International Monetary Fund. This book was released on 2014-07-09 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the Middle East and North Africa (MENA) countries price subsidies are common, especially on food and fuels. However, these are neither well targeted nor cost effective as a social protection tool, often benefiting mainly the better off instead of the poor and vulnerable. This paper explores the challenges of replacing generalized price subsidies with more equitable social safety net instruments, including the short-term inflationary effects, and describes the features of successful subsidy reforms.

Challenges of Growth and Globalization in the Middle East and North Africa

Download Challenges of Growth and Globalization in the Middle East and North Africa PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 9781589062290
Total Pages : 44 pages
Book Rating : 4.0/5 (622 download)

DOWNLOAD NOW!


Book Synopsis Challenges of Growth and Globalization in the Middle East and North Africa by : Mr.Hamid R Davoodi

Download or read book Challenges of Growth and Globalization in the Middle East and North Africa written by Mr.Hamid R Davoodi and published by International Monetary Fund. This book was released on 2003-09-05 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Middle East and North Africa (MENA) is an economically diverse region. Despite undertaking economic reforms in many countries, and having considerable success in avoiding crises and achieving macroeconomic stability, the region’s economic performance in the past 30 years has been below potential. This paper takes stock of the region’s relatively weak performance, explores the reasons for this out come, and proposes an agenda for urgent reforms.

Rethinking Investment Incentives

Download Rethinking Investment Incentives PDF Online Free

Author :
Publisher : Columbia University Press
ISBN 13 : 0231541643
Total Pages : 369 pages
Book Rating : 4.2/5 (315 download)

DOWNLOAD NOW!


Book Synopsis Rethinking Investment Incentives by : Ana Teresa Tavares-Lehmann

Download or read book Rethinking Investment Incentives written by Ana Teresa Tavares-Lehmann and published by Columbia University Press. This book was released on 2016-07-12 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governments often use direct subsidies or tax credits to encourage investment and promote economic growth and other development objectives. Properly designed and implemented, these incentives can advance a wide range of policy objectives (increasing employment, promoting sustainability, and reducing inequality). Yet since design and implementation are complicated, incentives have been associated with rent-seeking and wasteful public spending. This collection illustrates the different types and uses of these initiatives worldwide and examines the institutional steps that extend their value. By combining economic analysis with development impacts, regulatory issues, and policy options, these essays show not only how to increase the mobility of capital so that cities, states, nations, and regions can better attract, direct, and retain investments but also how to craft policy and compromise to ensure incentives endure.

Tax Policy in MENA Countries

Download Tax Policy in MENA Countries PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1484364783
Total Pages : 51 pages
Book Rating : 4.4/5 (843 download)

DOWNLOAD NOW!


Book Synopsis Tax Policy in MENA Countries by : Mario Mansour

Download or read book Tax Policy in MENA Countries written by Mario Mansour and published by International Monetary Fund. This book was released on 2015-05-05 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

OECD Studies on SMEs and Entrepreneurship SMEs, Entrepreneurship and Innovation

Download OECD Studies on SMEs and Entrepreneurship SMEs, Entrepreneurship and Innovation PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 9789264080317
Total Pages : 232 pages
Book Rating : 4.0/5 (83 download)

DOWNLOAD NOW!


Book Synopsis OECD Studies on SMEs and Entrepreneurship SMEs, Entrepreneurship and Innovation by : OECD

Download or read book OECD Studies on SMEs and Entrepreneurship SMEs, Entrepreneurship and Innovation written by OECD and published by OECD Publishing. This book was released on 2010-06-15 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores how government policy can boost innovation by improving the environment for entrepreneurship and small firm development and increasing the innovative capacities of enterprises.

Tax Administration in Developing Countries

Download Tax Administration in Developing Countries PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1451975392
Total Pages : 26 pages
Book Rating : 4.4/5 (519 download)

DOWNLOAD NOW!


Book Synopsis Tax Administration in Developing Countries by : Mr.Charles Y. Mansfield

Download or read book Tax Administration in Developing Countries written by Mr.Charles Y. Mansfield and published by International Monetary Fund. This book was released on 1987-06-01 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying economic literature dealing with tax administration, the paper offers guidelines on how tax administrators can help implement more efficient and equitable tax systems.

Fiscal Policy and Growth in the Middle East and North Africa Region

Download Fiscal Policy and Growth in the Middle East and North Africa Region PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1451948565
Total Pages : 47 pages
Book Rating : 4.4/5 (519 download)

DOWNLOAD NOW!


Book Synopsis Fiscal Policy and Growth in the Middle East and North Africa Region by : Ms.Sena Eken

Download or read book Fiscal Policy and Growth in the Middle East and North Africa Region written by Ms.Sena Eken and published by International Monetary Fund. This book was released on 1997-08-01 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: Establishing a policy framework to sustain high rates of growth is a major challenge facing the economies of the Middle East and North Africa. Given the strikingly dominant role of governments in these economies, this paper focuses on the contribution of fiscal consolidation and reform toward addressing this challenge. On the basis of an examination of fiscal structures, reform and adjustment efforts, and their growth implications during 1980-95, it concludes that the ongoing process of fiscal reform—aimed at reducing budget deficits, improving the budgetary structure, and enhancing the effectiveness of government interventions—is key to ensuring macroeconomic stability and fostering growth.

Tax Policy and Inclusive Growth

Download Tax Policy and Inclusive Growth PDF Online Free

Author :
Publisher : INTERNATIONAL MONETARY FUND
ISBN 13 : 9781513561561
Total Pages : 38 pages
Book Rating : 4.5/5 (615 download)

DOWNLOAD NOW!


Book Synopsis Tax Policy and Inclusive Growth by : Khaled Abdel-Kader

Download or read book Tax Policy and Inclusive Growth written by Khaled Abdel-Kader and published by INTERNATIONAL MONETARY FUND. This book was released on 2020-12-04 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy, discussing key choices in the structure of the personal income tax on labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by highlighting the political economy considerations of the issues with concrete recommedtions as to how to implement tax reform.

State-Owned Enterprises in Middle East, North Africa, and Central Asia: Size, Costs, and Challenges

Download State-Owned Enterprises in Middle East, North Africa, and Central Asia: Size, Costs, and Challenges PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1513594087
Total Pages : 153 pages
Book Rating : 4.5/5 (135 download)

DOWNLOAD NOW!


Book Synopsis State-Owned Enterprises in Middle East, North Africa, and Central Asia: Size, Costs, and Challenges by : Mr. Ernesto Ramirez Rigo

Download or read book State-Owned Enterprises in Middle East, North Africa, and Central Asia: Size, Costs, and Challenges written by Mr. Ernesto Ramirez Rigo and published by International Monetary Fund. This book was released on 2021-09-20 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt: Prior to the COVID-19 shock, the key challenge facing policymakers in the Middle East, North Africa, and Central Asia region was how to generate strong, sustainable, job-rich, inclusive growth. Post-COVID-19, this challenge has only grown given the additional reduction in fiscal space due to the crisis and the increased need to support the recovery. The sizable state-owned enterprise (SOE) footprint in the region, together with its cost to the government, call for revisiting the SOE sector to help open fiscal space and look for growth opportunities.

Case Studies in Tax Revenue Mobilization in Low-Income Countries

Download Case Studies in Tax Revenue Mobilization in Low-Income Countries PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1498315429
Total Pages : 32 pages
Book Rating : 4.4/5 (983 download)

DOWNLOAD NOW!


Book Synopsis Case Studies in Tax Revenue Mobilization in Low-Income Countries by : Mr.Bernardin Akitoby

Download or read book Case Studies in Tax Revenue Mobilization in Low-Income Countries written by Mr.Bernardin Akitoby and published by International Monetary Fund. This book was released on 2019-05-14 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, Senegal, and Uganda). Three lessons stand out, although reforms must be tailored to individual circumstances: (i) Tax reforms require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with fiscal reform measures with immediate effect to build momentum. These can include: simplifying the tax system; curbing exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through strengthening taxpayer segmentation (often beginning with strengthening the Large Taxpayers Office). A comprehensive reform strategy (e.g., a medium-term revenue strategy) can help to properly sequence reform measures and facilitate their implementation.

The (Subjective) Well-Being Cost of Fiscal Policy Shocks

Download The (Subjective) Well-Being Cost of Fiscal Policy Shocks PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1513525840
Total Pages : 47 pages
Book Rating : 4.5/5 (135 download)

DOWNLOAD NOW!


Book Synopsis The (Subjective) Well-Being Cost of Fiscal Policy Shocks by : Kodjovi M. Eklou

Download or read book The (Subjective) Well-Being Cost of Fiscal Policy Shocks written by Kodjovi M. Eklou and published by International Monetary Fund. This book was released on 2020-01-17 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: Do discretionary spending cuts and tax increases hurt social well-being? To answer this question, we combine subjective well-being data covering over half a million of individuals across 13 European countries, with macroeconomic data on fiscal consolidations. We find that fiscal consolidations reduce individual well-being in the short run, especially when they are based on spending cuts. In addition, we show that accompanying monetary and exchange rate policies (disinflation, depreciations and the liberalization of capital flows) mitigate the well-being cost of fiscal consolidations. Finally, we investigate the well-being consequences of the two well-knowns expansionary fiscal consolidations episodes taking place in the 80s (in Denmark and Ireland). We find that even expansionary fiscal consolidations can have well-being costs. Our results may therefore shed some light on why some governments may choose to consolidate through taxes even at the cost of economic growth. Indeed, if spending cuts are to generate a large well-being loss, they can trigger an opposition and protest against a fiscal consolidation plan and hence making it politically costly.

Inclusion and Resilience

Download Inclusion and Resilience PDF Online Free

Author :
Publisher : World Bank Publications
ISBN 13 : 0821397710
Total Pages : 310 pages
Book Rating : 4.8/5 (213 download)

DOWNLOAD NOW!


Book Synopsis Inclusion and Resilience by : Joana Silva

Download or read book Inclusion and Resilience written by Joana Silva and published by World Bank Publications. This book was released on 2013 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inclusion and Resilience has two broad objectives. The study seeks first to enhance knowledge about the current state of existing social safety nets (SSNs) in the Middle East and North Africa, assessing their effectiveness by bringing together new evidence, data, and country-specific analysis. Second, it proposes an open and informed debate on feasible policy options for making SSNs more effective and responsive to the population's needs. In order to do this, the authors illustrate how the main goals for SSNs-promoting social inclusion, better livelihood, and resilience to shocks-have already been achieved in some parts of the region, notwithstanding huge challenges. They also identify the groups that regional SSNs should make a priority: children and people living in rural and lagging areas. The study relies on newly collected data on citizens' preferences concerning redistribution and SSN design, discussing how political economy considerations could be taken into account in designing better SSNs, and proposing an agenda for reform, using global experiences and the new evidence presented in the book itself.

How to Design Tax Policy in Fragile States

Download How to Design Tax Policy in Fragile States PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1513508156
Total Pages : 29 pages
Book Rating : 4.5/5 (135 download)

DOWNLOAD NOW!


Book Synopsis How to Design Tax Policy in Fragile States by : Mario Mansour

Download or read book How to Design Tax Policy in Fragile States written by Mario Mansour and published by International Monetary Fund. This book was released on 2019-09-20 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this note is to provide a framework for improving tax policy design in fragile and conflict-affected states, which face political and institutional constraints. This note begins with an overview of experiences in revenue mobilization in fragile states, including relative to other country groups—in particular, nonfragile states and formerly fragile states; that is, countries that exited fragility during the period under study. A discussion follows of how the principles of tax policy design should be applied in fragile states, particularly the relative importance of the revenue objective vis-à-vis other objectives, such as equity and efficiency. The two sections that follow provide guidance on tax policy design in the emergency and consolidation phases, respectively, and discuss how governments can use tax policy to transition from one phase to another, eventually overcoming fragility. The note concludes with key lessons and a set of guiding principles for tax reform in fragile states.

Businessmen in Arms

Download Businessmen in Arms PDF Online Free

Author :
Publisher : Rowman & Littlefield
ISBN 13 : 1442254564
Total Pages : 335 pages
Book Rating : 4.4/5 (422 download)

DOWNLOAD NOW!


Book Synopsis Businessmen in Arms by : Elke Grawert

Download or read book Businessmen in Arms written by Elke Grawert and published by Rowman & Littlefield. This book was released on 2016-04-29 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Arab Uprisings have brought renewed attention to the role of the military in the MENA region, where they are either the backbone of regime power or a crucial part of patronage networks in political systems. This collection of essays from international experts examines the economic interests of armed actors ranging from military businesses in Egypt, Turkey, Iran, Pakistan, Jordan, Sudan, and Yemen to retired military officers’ economic endeavors and the web of funding of non-state armed groups in Syria and Libya. Due to the combined power of business and arms, the military often manages to incorporate or quell competing groups and thus, to revert achievements of revolutionary movements.