One of the most important areas of taxation is the personal income tax, which may have a gender-differentiated effect on work incentives and infl uence the distribution of paid and unpaid work between men and women.

The Middle East has become the largest external supplier of imports to the European Community, and is also the EC's largest export market. Rising oll prices have not only affected the value of EC imports from the Middle East, but have also ultimately determined the ability of the Middle Eastern...