عنوان

Fiscal Reforms in the Middle East :

1848449917

1849805822

9781848449916

9781849805827

b587178

Fiscal Reforms in the Middle East :

[Book]

VAT in the Gulf Cooperation Council.

Ehtisham Ahmad

Cheltenham

Edward Elgar Pub.

2010

(352 pages)

Cover; Copyright; Contents; Contributors; Introduction; 1. Design of a VAT for the GCCcommon market; PART I What does international experience have to offer?; 2. The value added tax in the context of the proposed GCC common market; 3. Central and subnational VATs infederal countries; 4. The design of a VAT for multi-government jurisdictions: lessons from Canada; 5. The European VAT and the common market framework: lessons for the GCC; 6. The VAT in common markets: lessons from Central America; 7. VAT, revenue sharing, and intergovernmental transfer design: the Australian experience. PART II Introducing the VAT in the GCC and UAE8. Setting a VAT registration threshold: GCC considerations and evidence from Dubai; 9. A VAT in the UAE: distributional consequences and social sectors; 10. Treatment of financial services under a UAE VAT; 11. Institutions, political economy, and timing of a VAT: options for Dubai and the UAE; Index.

This insightful book focuses on the role of fiscal policy in common markets, especially in the context of the supranational constructs in the Gulf Cooperation Council, comprising Saudi Arabia, Kuwait, Bahrain, Qatar, the United Arab Emirates and Oman. It draws on the experience of the EU and the importance of VAT, and reflects on the other main common market in Central America. Although oil windfalls have opened a window of opportunity for the Gulf States, at the same time they have created numerous problems. In particular, the uncertainty associated with periods of boom and bust in the oil ma.

Fiscal policy -- Middle East.

Gulf Cooperation Council.

Value-added tax -- Middle East.

Ehtisham Ahmad

Abdulrazaq Al Faris

Ehtisham Ahmad

[Book]

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