Taxation and Tax Policies in the Middle East : Butterworths Studies in International Political Economy

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. Content: Inside Front Cover , Page ii Front Matter , Page iii Copyright , Page iv Acknowledgements , Page v List of tables , Pages xi-xvi List of figures , Page xvii CHAPTER 1 - Purpose and outline of study , Pages 3-7 PART II - Types of taxation in developing countries , Pages 9-13 CHAPTER 2 - Direct taxes , Pages 14-36 CHAPTER 3 - Indirect taxes , Pages 37-56 CHAPTER 4 - State enterprises , Pages 57-59 CHAPTER 5 - Islam and taxation , Pages 60-83 CHAPTER 6 - Taxation in the Middle East , Pages 87-95 CHAPTER 7 - Oil exporting countries , Pages 96-142 CHAPTER 8 - Non-oil exporting countries , Pages 143-177 CHAPTER 9 - Econometric study of Middle East taxation , Pages 181-197 CHAPTER 10 - General considerations relative to tax policy performance , Pages 201-225 CHAPTER 11 - Oil exporting countries , Pages 226-265 CHAPTER 12 - Non-oil exporting countries , Pages 266-296 CHAPTER 13 - Regional problems in fiscal policy , Pages 297-315 CHAPTER 14 - Review and recapitulation , Pages 319-331 APPENDIX A - Exchange rates and calendars , Pages 333-336 APPENDIX B - Categorical groupings of taxes , Pages 337-341 Index , Pages 343-353 Analysis of the structure and role of taxes in the Middle East, assessing present and future policy options. The role of taxes in developing countries is discussed, assessing the implication of Islam for taxation and comparing the fiscal history of sixteen Middle Eastern countries. A detailed evaluation of taxation and tax policy is made for the oil exporters as well as for the non-oil exporters