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The Resource Fiscal reforms in the Middle East : VAT in the Gulf Cooperation Council

Fiscal reforms in the Middle East : VAT in the Gulf Cooperation Council

Label
Fiscal reforms in the Middle East : VAT in the Gulf Cooperation Council
Title
Fiscal reforms in the Middle East : VAT in the Gulf Cooperation Council
Contributor
Subject
Language
eng
Summary
This book brings together the articles presenting the background to fiscal reforms in the Middle East and addressing the critical challenges facing the Gulf States including the choice between consumption and saving; intra-generational equity issues; the pro-cyclicality of fiscal policy; fiscal sustainability and the prudent management of revenues from finite oil reserves. The authors axamine the case for VAT to substantially replace customs duties, a significant source of non-oil revenue which would be lost as a result of free trade agreements between the Gulf Cooperation Council (GCC) and key trading partners. They also demonstrate how an agreed design for VAT would assist in furthering economic integration, and enhance trade and exports
Geographic coverage
Middle East
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Ahmad, E
  • Al Faris, A
http://library.link/vocab/subjectName
  • VAT
  • customs duty
  • tax reform
  • natural resources
  • free trade
  • political economy
Label
Fiscal reforms in the Middle East : VAT in the Gulf Cooperation Council
Instantiates
Publication
Contents
  • Design of a VAT for the GCC common market
  • Ahmad, E.
  • ; p. 1- 22
  • The value added tax in the context of the proposed GCC common market
  • Tanzi, V.
  • ; p. 25-37
  • Central and subnational VATs in federal countries
  • Bird, R.M.
  • ; p. 38-75
  • The design of a VAT for multi-government jurisdictions: lessons from Canada
  • Boadway, R.
  • ; p. 76-99
  • The European VAT and the common market framework: lessons for the GCC
  • Waerzeggers, C.
  • ; p. 100-132
  • The VAT in common markets: lessons from Central America
  • Silvani, C.
  • ; p. 133-162
  • VAT, revenue sharing, and intergovernmental transfer design: the Australian experience
  • Searle, B.
  • ; p. 163-193
  • Setting a VAT registration threshold: GCC considerations and evidence from Dubai
  • Ahmad, E.
  • Brosio, G.
  • ; p. 197-228
  • A VAT in the UAE : distributional consequences and social sectors
  • Ahmad, E.
  • Brosio, G.
  • ; p. 229-255
  • Treatment of financial services under a UAE VAT
  • Poddar, S.
  • Kalita, J.
  • ; p. 256-282
  • Institutions, political economy, and timing of a VAT : options for Dubai and the UAE
  • Ahmad, E.
  • ; p. 283-305
Extent
XX, 325 p.
Isbn
9781849805827
Isbn Type
(e-book)
Label
Fiscal reforms in the Middle East : VAT in the Gulf Cooperation Council
Publication
Contents
  • Design of a VAT for the GCC common market
  • Ahmad, E.
  • ; p. 1- 22
  • The value added tax in the context of the proposed GCC common market
  • Tanzi, V.
  • ; p. 25-37
  • Central and subnational VATs in federal countries
  • Bird, R.M.
  • ; p. 38-75
  • The design of a VAT for multi-government jurisdictions: lessons from Canada
  • Boadway, R.
  • ; p. 76-99
  • The European VAT and the common market framework: lessons for the GCC
  • Waerzeggers, C.
  • ; p. 100-132
  • The VAT in common markets: lessons from Central America
  • Silvani, C.
  • ; p. 133-162
  • VAT, revenue sharing, and intergovernmental transfer design: the Australian experience
  • Searle, B.
  • ; p. 163-193
  • Setting a VAT registration threshold: GCC considerations and evidence from Dubai
  • Ahmad, E.
  • Brosio, G.
  • ; p. 197-228
  • A VAT in the UAE : distributional consequences and social sectors
  • Ahmad, E.
  • Brosio, G.
  • ; p. 229-255
  • Treatment of financial services under a UAE VAT
  • Poddar, S.
  • Kalita, J.
  • ; p. 256-282
  • Institutions, political economy, and timing of a VAT : options for Dubai and the UAE
  • Ahmad, E.
  • ; p. 283-305
Extent
XX, 325 p.
Isbn
9781849805827
Isbn Type
(e-book)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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