Analyzing and Reforming Tunisia's Tax System

James Alm ()

No 34, Commitment to Equity (CEQ) Working Paper Series from Tulane University, Department of Economics

Abstract: 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.

Keywords: Tunisia; tax reform (search for similar items in EconPapers)
JEL-codes: H20 H24 H25 H87 (search for similar items in EconPapers)
Pages: 35 pages
Date: 2015-05
New Economics Papers: this item is included in nep-ara
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Published in Commitment to Equity Institute, May 2015, pages 1-35

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http://repec.tulane.edu/RePEc/ceq/ceq34.pdf First version, 2015 (application/pdf)

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Working Paper: Analyzing and Reforming Tunisia's Tax System (2015)
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Persistent link: https://EconPapers.repec.org/RePEc:tul:ceqwps:34

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