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Taxation and Tax Policies in the Middle East - 1st Edition - ISBN: 9780408108324, 9781483144610

Taxation and Tax Policies in the Middle East

1st Edition

Butterworths Studies in International Political Economy

Authors: Hossein Askari John Thomas Cummings Michael Glover
Editors: Susan Strange Ladd Hollist
Hardcover ISBN: 9780408108324
Paperback ISBN: 9781483112190
eBook ISBN: 9781483144610
Imprint: Butterworth-Heinemann
Published Date: 1st January 1982
Page Count: 372
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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.

Table of Contents


List of Tables

List of Figures

PartI Introduction

1 Purpose and Outline of Study

Part 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 Taxation

Part 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 Yemen

Part 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 Results

Part 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 Revenues

Part VI Conclusions

14 Review and Recapitulation

Appendix A Exchange Rates and Calendars

Appendix B Categorical Groupings of Taxes



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© Butterworth-Heinemann 1982
1st January 1982
Hardcover ISBN:
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About the Authors

Hossein Askari

John Thomas Cummings

Michael Glover

About the Editors

Susan Strange

Ladd Hollist

Ratings and Reviews