## Tax Policy in MENA Countries: Looking Back and Forward

_IMF Working Papers, May 5, 2015_

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## Bibliographic details
- Authors: Mario Mansour
- Published: May 5, 2015
- Series: IMF Working Papers

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### Scope and focus
- Reviews trends in taxation and revenue in MENA countries over 1990-2012, with a focus on non-resource taxes.
- Emphasis on comparisons across subregions (Magreb versus Mashreq) and between resource-rich and non-resource countries.

### Key empirical findings
- On average, non-resource revenues declined slightly over 1990-2012, while resource revenues soared.
- Most oil producers raise little tax revenues—generally less than 5 percent of GDP—and most have reduced them since the late 1990s.
- Rates of main taxes and their revenues tend to be higher in the Magreb than in the Mashreq, except for the value-added tax, where lower rates are associated with equal or higher revenue.
- Income taxes (not indirect taxes) have partially compensated for lost revenue from trade liberalization—unlike common experience around the world.
- Revenues from indirect taxes have remained stable.
- Personal income taxes have played an unimportant role as a revenue tool.
- Fees and stamp duties are significant revenue sources.

### Policy implications and recommendations (looking forward)
- Tax reform challenges will vary across countries:
  - The Maghreb needs to focus on efficiency-enhancing reforms, especially in capital income and consumption taxes.
  - The Mashreq have some room to increase revenue.
  - All countries have ample opportunities to improve equity and reduce complexity of tax systems.
- The recent decline in oil prices and revenues underscores that even resource-rich GCC countries need to lay the basis of a tax system for the future.

### Publication metadata and technical notes
- Series: Working Paper No. 2015/098
- Pages: 51
- Volume: 2015
- Issue: 098
- ISBN: 9781484364789
- ISSN: 1018-5941
- Author: Mario Mansour
- Publication date: May 5, 2015

*Source: Tax Policy in MENA Countries: Looking Back and Forward, IMF Working Papers 2015, 098 (2015), Mario Mansour.*

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_Source: https://www.imf.org/en/publications/wp/issues/2016/12/31/tax-policy-in-mena-countries-looking-back-and-forward-42849_