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Trasition Measures Or Tax Policy And Administration: The West Bank And Gaza Strip


  • Robert Conrad
  • Glenn Jenkins

    () (Queen's University, Kingston, On, Canada)

  • James Owens


Recommendations and discussions of the current situation regarding taxation are found in this report: In particular, we believe Palestinian authorities should begin to administer the current system and stabilize tax revenues prior to making significant tax policy changes. We are pleased and support the Palestinian Authority’s efforts to implement many of the IMF recommendations including the continued use of the Israeli tax information system during the transition, the beginning of a public education effort by the director General of Taxation and others, development of initial procedures in the Gaza Strip, the establishment of a review committee unsettled tax disputes, the recruitment of additional staff, the funding of customs officials and the development of training efforts with Israeli officials, among other measures. Our recommendations support and supplement those provided by the IMF.

Suggested Citation

  • Robert Conrad & Glenn Jenkins & James Owens, 1994. "Trasition Measures Or Tax Policy And Administration: The West Bank And Gaza Strip," Development Discussion Papers 1994-03, JDI Executive Programs.
  • Handle: RePEc:qed:dpaper:115

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    West Bank; Gaza; Tax Policy;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies


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