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The Tax Structure and Trade Liberalization of the Middle East and North Africa Region

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  • Tosun Mehmet S

    (University of Nevada, Reno)

Abstract

There has been an unprecedented trade liberalization which started in the mid- 1980s in a wide spectrum of developing countries. In the same period, there have also been considerable changes in the tax structures of countries. This paper uses panel data on 65 countries, including 16 Middle East and North Africa (MENA) countries, for the period 1980–1997 to examine how tax structures responded to trade liberalization. It is found that, unlike other non-OECD countries, the MENA countries did not increase their reliance on domestic consumption taxes in response to trade liberalization. Trade liberalization did not seem to have a strong impact on major revenue sources of the MENA countries.

Suggested Citation

  • Tosun Mehmet S, 2005. "The Tax Structure and Trade Liberalization of the Middle East and North Africa Region," Review of Middle East Economics and Finance, De Gruyter, vol. 3(1), pages 20-37, April.
  • Handle: RePEc:bpj:rmeecf:v:3:y:2005:i:1:n:2
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    References listed on IDEAS

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    Cited by:

    1. Mehmet Serkan Tosun & Sohrab Abizadeh, 2005. "Economic growth and tax components: an analysis of tax changes in OECD," Applied Economics, Taylor & Francis Journals, vol. 37(19), pages 2251-2263.
    2. Xavier Cirera & Dirk Willenbockel & Rajith W.D. Lakshman, 2014. "Evidence On The Impact Of Tariff Reductions On Employment In Developing Countries: A Systematic Review," Journal of Economic Surveys, Wiley Blackwell, vol. 28(3), pages 449-471, July.

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