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Fairness – and what governments can do about it – is at the forefront of economic and social debate all over the world. In MENA, this has been at the core of recent political transitions but has not been adequately addressed. This SDN explores how tax systems – a critical interface between the state and citizens – can play a role in meeting demands for greater economic fairness in MENA countries. The SDN finds that for countries with well-established non-hydrocarbon tax systems (mostly oil importers) reforms should focus on simplifying tax structures and introducing more progressivity of personal income taxes, broadening tax bases, and better designing and enforcing property taxes. Tax administration should be more efficient and user-friendly while simplifying tax regimes will reduce the scope for arbitrary implementation. MENA countries with less established non-hydrocarbon revenue systems can begin with a “starter pack” that includes introduction of low-rate value-added and corporate income taxes, excises, and property taxes while building up administrative capacity and taxation expertise together with plans for introducing a personal income tax. Across the region, effective communication, transparency, and constructive dialogue between the State and citizens are critical to the success of reforms.

Personal Finance -Taxation --- Public Finance --- Taxation --- Corporate Taxation --- Equity, Justice, Inequality, and Other Normative Criteria and Measurement --- Fiscal Policy --- International Relations and International Political Economy: Other --- Taxation, Subsidies, and Revenue: General --- Taxation and Subsidies: Incidence --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Business Taxes and Subsidies --- Tax Evasion and Avoidance --- Public finance & taxation --- Corporate & business tax --- Revenue administration --- Income and capital gains taxes --- Personal income tax --- Corporate income tax --- Value-added tax --- Taxes --- Revenue --- Income tax --- Corporations --- Spendings tax --- Tunisia

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• Reference Manager
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In the Middle East and North Africa (MENA) countries price subsidies are common, especially on food and fuels. However, these are neither well targeted nor cost effective as a social protection tool, often benefiting mainly the better off instead of the poor and vulnerable. This paper explores the challenges of replacing generalized price subsidies with more equitable social safety net instruments, including the short-term inflationary effects, and describes the features of successful subsidy reforms.

Subsidies --- Business subsidies --- Corporate subsidies --- Corporate welfare --- Government subsidies --- Grants --- Subventions --- Vouchers (Subsidies) --- Welfare, Corporate --- Government aid --- Foreign trade promotion --- Trade adjustment assistance --- E-books --- Inflation --- Macroeconomics --- Public Finance --- Investments: Energy --- Energy: Demand and Supply --- Prices --- Price Level --- Deflation --- National Government Expenditures and Welfare Programs --- Energy: General --- Energy industries & utilities --- Public finance & taxation --- Investment & securities --- Fuel prices --- Energy subsidies --- Oil prices --- Social assistance spending --- Expenditure --- Oil --- Commodities --- Expenditures, Public --- Petroleum industry and trade --- Gas industry --- Jordan