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Design of a VAT for the GCC Common Market

In: Fiscal Reforms in the Middle East

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  • Ehtisham Ahmad

Abstract

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 market has made the formulation and implementation of sound fiscal policies a formidable task. 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.

Suggested Citation

  • Ehtisham Ahmad, 2010. "Design of a VAT for the GCC Common Market," Chapters, in: Ehtisham Ahmad & Abdulrazak Al Faris (ed.), Fiscal Reforms in the Middle East, chapter 1, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:13856_1
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    Cited by:

    1. Ahmad, Ehtisham, 2010. "Why is it so difficult to implement a GST in Pakistan?," LSE Research Online Documents on Economics 36379, London School of Economics and Political Science, LSE Library.
    2. Muhammad Zafarullah, 2018. "Impact of VAT on UAE Economy," Asian Development Policy Review, Asian Economic and Social Society, vol. 6(1), pages 41-49, March.
    3. World Bank, 2014. "Albania Public Finance Review : Part 1. Toward a Sustainable Fiscal Policy for Growth," World Bank Publications - Reports 17279, The World Bank Group.

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    Keywords

    Economics and Finance;

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