IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!) to save this paper

Analyzing and Reforming Tunisia's Tax System

Listed author(s):
  • James Alm

    ()

    (Department of Economics, Tulane University)

Tunisia's tax system has undergone significant structural reforms over the last several decades. Even so, its structure exhibits some major flaws, shortcomings that spill over to and affect the performance of the overall Tunisian economy. Further, the tax system continues to underperform in some fundamental ways, ways that also affect the rest of the economy. Finally, the structure of the Tunisian tax system has some notable shortcomings. This paper discusses these issues. It presents details of the main taxes, it analyzes several main features of this tax system, and it suggests various specific tax reforms that can be introduced both in the short term and in the longer term.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://econ.tulane.edu/RePEc/pdf/tul1515.pdf
File Function: First Version, May 2015
Download Restriction: no

Paper provided by Tulane University, Department of Economics in its series Working Papers with number 1515.

as
in new window

Length:
Date of creation: Aug 2015
Handle: RePEc:tul:wpaper:1515
Contact details of provider: Postal:
206 Tilton Hall, New Orleans, LA 70118

Phone: (504) 865-5321
Fax: (504) 865-5869
Web page: http://econ.tulane.edu

More information through EDIRC

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

as
in new window

  1. Jorge Martinez-Vazquez & Robert McNab, 2000. "Tax Reform in The Tax Reform Experiment in Transitional Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0001, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  2. repec:wbk:wboper:13434 is not listed on IDEAS
  3. World Bank & International Finance Corporation, "undated". "Doing Business in Colombia 2010," World Bank Other Operational Studies 13426, The World Bank.
  4. James Alm & Abel Embaye, 2013. "Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006," Public Finance Review, SAGE Publishing, vol. 41(5), pages 510-543, September.
  5. World Bank & International Finance Corporation, "undated". "Doing Business in Mexico 2012," World Bank Other Operational Studies 13428, The World Bank.
  6. repec:wbk:wboper:13417 is not listed on IDEAS
  7. repec:wbk:wboper:12202 is not listed on IDEAS
  8. repec:wbk:wboper:13432 is not listed on IDEAS
  9. World Bank & International Finance Corporation, "undated". "Doing Business in Kenya 2012," World Bank Other Operational Studies 13419, The World Bank.
  10. repec:wbk:wboper:13438 is not listed on IDEAS
  11. Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2009. "Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries," IZA Discussion Papers 4228, Institute for the Study of Labor (IZA).
  12. World Bank & International Finance Corporation, "undated". "Doing Business in Hargeisa 2012," World Bank Other Operational Studies 13418, The World Bank.
  13. World Bank & International Finance Corporation, "undated". "Doing Business in Philippines 2011," World Bank Other Operational Studies 13437, The World Bank.
  14. World Bank & International Finance Corporation, "undated". "Doing Business in Nigeria 2010," World Bank Other Operational Studies 13424, The World Bank.
  15. Gillis, Malcolm, 1985. "Micro and macroeconomics of tax reform : Indonesia," Journal of Development Economics, Elsevier, vol. 19(3), pages 221-254, December.
  16. World Bank & International Finance Corporation, "undated". "Doing Business in Zanzibar 2010," World Bank Other Operational Studies 13439, The World Bank.
  17. repec:wbk:wboper:13423 is not listed on IDEAS
  18. Auerbach,Alan J. & Hines, Jr.,James R. & Slemrod,Joel (ed.), 2007. "Taxing Corporate Income in the 21st Century," Cambridge Books, Cambridge University Press, number 9780521870221, December.
  19. World Bank & International Finance Corporation, "undated". "Doing Business in Russia 2012," World Bank Other Operational Studies 12201, The World Bank.
  20. repec:ntj:journl:v:53:y:2000:i:n._2:p:273-98 is not listed on IDEAS
  21. Martinez-Vazquez, Jorge & McNab, Robert M., 2000. "The Tax Reform Experiment in Transitional Countries," National Tax Journal, National Tax Association, vol. 53(2), pages 273-298, June.
  22. James Alm & Abel Embaye, 2013. "Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006," Working Papers 1303, Tulane University, Department of Economics.
  23. repec:wbk:wboper:13425 is not listed on IDEAS
  24. Robin Boadway & Neil Bruce & Jack Mintz, 1984. "Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 17(1), pages 62-79, February.
  25. repec:wbk:wboper:13427 is not listed on IDEAS
  26. World Bank & International Finance Corporation, "undated". "Doing Business in Pakistan 2010," World Bank Other Operational Studies 13435, The World Bank.
  27. repec:wbk:wboper:13436 is not listed on IDEAS
  28. World Bank & International Finance Corporation, "undated". "Doing Business in Indonesia 2012," World Bank Other Operational Studies 13433, The World Bank.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:tul:wpaper:1515. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rodrigo Aranda Balcazar)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.