Explaining the Variation in Tax Structures in the MENA Region

  title={Explaining the Variation in Tax Structures in the MENA Region},
  author={Mehmet Serkan Tosun},
This paper examines the tax structures of the Middle East and North Africa (MENA) countries by focusing on the quality of governance and demographic changes as two influential factors in region’s economies. The objective of is to determine whether these factors can explain the variation in the tax structures of these countries. Results from regressions on the MENA countries and the ones based on a larger sample of 61 countries show that these factors affected the level of taxation, measured by… CONTINUE READING


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