Askari / Cummings / Glover Taxation and Tax Policies in the Middle East

Butterworths Studies in International Political Economy
1. Auflage 2013
ISBN: 978-1-4831-4461-0
Verlag: Elsevier Science & Techn.
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, 372 Seiten, Web PDF

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.

Autoren/Hrsg.

Askari, Hossein

Cummings, John Thomas

Glover, Michael

Strange, Susan

Hollist, Ladd

Inhaltsverzeichnis

1;Front Cover;1
2;Taxation and Tax Policies in the Middle East;4
3;Copyright page;5
4;Acknowledgements;6
5;Table of Contents;8
6;List of tables;12
7;List of figures;18
8;PART I: Introduction;20
8.1;CHAPTER 1. Purpose and outline of study;22
9;PART II: Types of taxation in developing countries;28
9.1;Introduction;28
9.2;Notes;32
9.3;CHAPTER 2. Direct taxes;33
9.3.1;2.1 Individual income taxes;33
9.3.2;2.2 Corporate income taxes;41
9.3.3;2.3 Property taxes;46
9.3.4;Notes;54
9.4;CHAPTER 3. Indirect taxes;56
9.4.1;3.1 Export taxes;56
9.4.2;3.2 Marketing boards;59
9.4.3;3.3 Import duties;60
9.4.4;3.4 Excise taxes;64
9.4.5;3.5 Sales taxes;67
9.4.6;3.6 Value added taxes;70
9.4.7;3.7 User taxes;73
9.4.8;Notes;74
9.5;CHAPTER 4. State enterprises;76
9.5.1;Notes;78
9.6;CHAPTER 5. Islam and taxation;79
9.6.1;5.1 Introduction;79
9.6.2;5.2 Zakat;80
9.6.3;5.3 Land taxes - yushr and kharaj;83
9.6.4;5.4 Jizyah;85
9.6.5;5.5 Taxes on natural resources;85
9.6.6;5.6 Summarizing Islamic taxation;86
9.6.7;5.7 Islam and major sources of fiscal revenue;87
9.6.8;5.8 Property and responsibility in Islam;93
9.6.9;5.9 Summarizing Islam and taxation;96
9.6.10;Notes;99
10;PART III: Taxation in the Middle East;104
10.1;CHAPTER 6. Taxation in the Middle East;106
10.1.1;Notes;114
10.2;CHAPTER 7. Oil exporting countries;115
10.2.1;7.1 Bahrain;115
10.2.2;7.2 Iran;117
10.2.3;7.3 Iraq;124
10.2.4;7.4 Kuwait;131
10.2.5;7.5 Libya;136
10.2.6;7.6 Oman;142
10.2.7;7.7 Qatar;145
10.2.8;7.8 Saudi Arabia;148
10.2.9;7.9 United Arab Emirates;153
10.2.10;Notes;159
10.3;CHAPTER 8. Non-oil exporting countries;162
10.3.1;8.1 Egypt;162
10.3.2;8.2 Jordan;167
10.3.3;8.3 Lebanon;171
10.3.4;8.4 Sudan;177
10.3.5;8.5 Syria;182
10.3.6;8.6 Yemen Arab Republic;187
10.3.7;8.7 People's Democratic Republic of Yemen;191
10.3.8;Notes;195
11;PART IV: Analysis of taxation policies;198
12;CHAPTER 9. Econometric study of Middle Easttaxation;200
12.1;9.1 General considerations and background;200
12.2;9.2 The Chelliah tax capacity model;202
12.3;9.3 A reconstruction of the model;205
12.4;9.4 The regression results;209
12.5;Notes;215
13;PART V: Assessment of tax performance in theMiddle East;218
13.1;CHAPTER 10. General considerations relative to taxpolicy performance;220
13.1.1;10.1 Mobilizing the resources of society;220
13.1.2;10.2 Income distribution in the Middle East;229
13.1.3;10.3 Progressive and regressive aspects of the tax burden;233
13.1.4;Notes;243
13.2;CHAPTER 11. Oil exporting countries;245
13.2.1;11.1 Bahrain;245
13.2.2;11.2 Iran;250
13.2.3;11.3 Iraq;256
13.2.4;11.4 Kuwait;261
13.2.5;11.5 Libya;265
13.2.6;11.6 Oman;268
13.2.7;11.7 Qatar;270
13.2.8;11.8 Saudi Arabia;272
13.2.9;11.9 United Arab Emirates;277
13.2.10;Notes;282
13.3;CHAPTER 12. Non-oil exporting countries;285
13.3.1;12.1 Egypt;285
13.3.2;12.2 Jordan;291
13.3.3;12.3 Lebanon;295
13.3.4;12.4 Sudan;299
13.3.5;12.5 Syria;302
13.3.6;12.6 Yemen Arab Republic;308
13.3.7;12.7 People's Democratic Republic of Yemen;310
13.3.8;Notes;314
13.4;CHAPTER 13. Regional problems in fiscal policy;316
13.4.1;13.1 A future regional fiscal policy problem of internationalconsequence;316
13.4.2;13.2 Oil depletion and tax revenues;327
13.4.3;Notes;333
14;Part VI: Conclusions;336
14.1;CHAPTER 14. Review and recapitulation;338
14.1.1;Notes;349
15;APPENDIX A. Exchange rates and calendars;352
16;APPENDIX B. Categorical groupings of taxes;356
17;Index;362