Taxation and Tax Policies in the Middle East

Butterworths Studies in International Political Economy

1st Edition - January 1, 1982

Authors: Hossein Askari, John Thomas Cummings, Michael Glover

Editors: Susan Strange, Ladd Hollist

eBook ISBN:

9 7 8 - 1 - 4 8 3 1 - 4 4 6 1 - 0

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… Read more

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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.

AcknowledgementsList of TablesList of FiguresPartI Introduction 1 Purpose and Outline of StudyPart II Types of Taxation in Developing Countries 2 Direct Taxes 2.1 Individual Income Taxes 2.2 Corporate Income Taxes 2.3 Property Taxes 3 Indirect Taxes 3.1 Export Taxes 3.2 Marketing Boards 3.3 Import Duties 3.4 Excise Taxes 3.5 Sales Taxes 3.6 Value Added Taxes 3.7 User Taxes 4 State Enterprises 5 Islam and Taxation 5.1 Introduction 5.2 Zakat 5.3 Land Taxes - 'ushr and kharaj 5.4 Jizyah 5.5 Taxes on Natural Resources 5.6 Summarizing Islamic Taxation 5.7 Islam and Major Sources of Fiscal Revenue 5.8 Property and Responsibility in Islam 5.9 Summarizing Islam and TaxationPart III Taxation in the Middle East 6 Taxation in the Middle East 7 Oil Exporting Countries 7.1 Bahrain 7.2 Iran 7.3 Iraq 7.4 Kuwait 7.5 Libya 7.6 Oman 7.7 Qatar 7.8 Saudi Arabia 7.9 United Arab Emirates 8 Non-Oil Exporting Countries 8.1 Egypt 8.2 Jordan 8.3 Lebanon 8.4 Sudan 8.5 Syria 8.6 Yemen Arab Republic 8.7 People's Democratic Republic of YemenPart IV Analysis of Taxation Policies 9 Econometric Study of Middle East Taxation 9.1 General Considerations and Background 9.2 The Chelliah Tax Capacity Model 9.3 A Reconstruction of the Model 9.4 The Regression ResultsPart V Assessment of Tax Performance in the Middle East 10 General Considerations Relative to Tax Policy Performance 10.1 Mobilizing the Resources of Society 10.2 Income Distribution in the Middle East 10.3 Progressive and Regressive Aspects of the Tax Burden 11 Oil Exporting Countries 11.1 Bahrain 11.2 Iran 11.3 Iraq 11.4 Kuwait 11.5 Libya 11.6 Oman 11.7 Qatar 11.8 Saudi Arabia 11.9 United Arab Emirates 12 Non-Oil Exporting Countries 12.1 Egypt 12.2 Jordan 12.3 Lebanon 12.4 Sudan 12.5 Syria 12.6 Yemen Arab Republic 12.7 People's Democratic Republic of Yemen 13 Regional Problems in Fiscal Policy 13.1 A Future Regional Fiscal Policy Problem of International Consequence 13.2 Oil Depletion and Tax RevenuesPart VI Conclusions 14 Review and RecapitulationAppendix A Exchange Rates and CalendarsAppendix B Categorical Groupings of TaxesIndex