Countries in the Middle East and North Africa (MENA) region are varied in their political systems and geography—factors that have shaped their economic development and tax policy choices. This diversity means that taxation must be tailored to local factors and constraints.
This book surveys income and consumption taxes in the MENA region’s 21 countries. For each tax, its revenue, efficiency, and equity characteristics are examined, and suggestions are made for potential avenues for reform. The book covers the taxation of oil and gas and corrective taxes on energy consumption, as well as the state of tax administrations. Researchers, in addition to policymakers in countries outside the region, will find the rich spectrum of topics and lessons included in this book useful.