Tax systems in North Africa and European countries

This publication provides a comparison of the tax systems of selected North African and European countries. It examines developments in these tax systems and analyzes the effects of recent tax reform, identifying how developments in a particular country may have been influenced by trends in other countries. The authors of the five articles are experts in their fields and each has been involved in monitoring tax reforms in the region. Overall, the text provides a current summary of the issues that arise in structuring tax systems to promote economic development.