Personal income taxes (PITs) play little or no role in the Middle East and North Africa, often yielding less than 2 percent of GDP in revenue-with the exception of few North African countries. This paper examines how PITs have evolved in recent decades, and what they might look like in the next...

This technical assistance report on the Republic of Armenia discusses personal tax policy and presents the policy review and introduction of a universal declaration. Costly and regressive tax incentives should be repealed. A Universal Personal Income Tax (PIT) Declaration makes it possible to...