Fiscal reforms in the Middle East : VAT in the Gulf Cooperation Council / edited by Ehtisham Ahmad, Abdulrazak Al Faris.

Includes bibliographical references and index.

1. Design of a VAT for the GCC Common Market / Ehtisham Ahmad -- 2. The Value Added Tax in the Context of the Proposed GCC Common Market / Vito Tanzi -- 3. Central and Subnational VATs in Federal Countries / Richard M. Bird -- 4. The Design of a VAT for Multi-Government Jurisdictions: Lessons from Canada / Robin Boadway -- 5. The European VAT and the Common Market Framework: Lessons for the GCC / Christophe Waerzeggers -- 6. The VAT in Common Markets: Lessons from Central America / Carlos Silvani -- 7. VAT, Revenue Sharing, and Intergovernmental Transfer Design: The Australian Experience / Bob Searle -- 8. Setting a VAT Registration Threshold: GCC Considerations and Evidence from Dubai / Ehtisham Ahmad and Giorgio Brosio -- 9. A VAT in the UAE: Distributional Consequences and Social Sectors / Ehtisham Ahmad and Giorgio Brosio -- 10. Treatment of Financial Services under a UAE VAT / Satya Poddar and Jayanta Kalita --11. Institutions, Political Economy, and Timing of a VAT: Options for Dubai and the UAE / Ehtisham Ahmad