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This working paper, authored by Mario Mansour and Eric M. Zolt, explores the prospects and possibilities for personal income taxes in the Middle East and North Africa (MENA) region. The authors note that while the region has made progress in implementing value-added taxes, personal income taxes remain underdeveloped. They highlight the potential benefits of expanding personal income taxes, including increased revenue and more progressive tax systems. However, they also acknowledge the challenges, such as the need for strong institutions and taxpayer education. The paper concludes by calling for further research and policy discussions on the topic.
