The Middle East and North Africa (MENA) region has one of the most centralized government structures in the world. In this paper, we examine the causes of decentralization in the region by conducting a cross-country regression analysis. We use panel data for a set of MENA countries to understand...

This paper examines broadly the intergovernmental structure in the Middle East and North Africa region, which has one of the most centralized government structures in the world. The authors address the reasons behind this centralized structure by looking first at the history behind the tax...

This paper examines broadly the intergovernmental structure in the Middle East and North Africa region, which has one of the most centralized government structures in the world. The authors address the reasons behind this centralized structure by looking first at the history behind the tax...

Steuern müssen sich aus den Aufgaben des Staates legitimieren. Ebenso hat jede Steuerreform an den Aufgaben des Staates anzusetzen und zu prüfen, was an staatlichen Aufgaben unverzichtbar ist und was der Staat nicht so gut kann. Steuern mindern Wohlstand, wenn der Nutzen oder der...