Alkhoja, G. Neman, R. and Hariz, S., 2016, “Social Safety Nets in Iraq: Reform in a Time of Fragility, Conflict, and Violence” MENA Knowledge and Learning Quick Notes 161 (Washington: World Bank).
Clements, B. Gupta, S. Karpowicz, I. and Tareq, S., 2010, “Evaluating Government Employment and Compensation” FAD Technical Notes and Manuals (Washington: International Monetary Fund).
Hansen, M. L. and others, 2014, “Strategies for Private Sector Development and Civil Service Reform in Iraqi Kurdistan” (The Rand Corporation).
International Monetary Fund, 2016, “Managing Government Compensation and Employment – Institutions, Policies, and Reform Challenges” IMF Policy Paper (Washington: International Monetary Fund).
Rohwerder, B., 2015, “Poverty Eradication in Iraq” GSDRC Helpdesk Research Report 1259, (Birmingham, UK: GSDRC, University of Birmingham).
World Bank 2014, “The Unfulfilled Promise of Oil and Growth: Poverty, Inclusion and Welfare in Iraq 2007–2012” (Washington: World Bank).
Prepared by Csaba Feher.
The government’s newly introduced voluntary paid administrative leave is unlikely to permanently reduce the payroll. The program, at best, will only achieve a temporary reduction in the wage bill. It is also unclear why workers would be willing to forgo the portion of their compensation above the base wage (as stipulated by the program) in the absence of private sector jobs.
Depending on the mortality of the retirees, deductions typically range between 0.4 and 0.6 percent of pensions per every month of early retirement.
This coverage rate will increase with the liberation of the areas currently controlled by ISIS because recipient numbers will rise while the reference population (the total population of the country) will not. Consequently, coverage is likely to climb back to its pre-conflict level of close to 99 percent.
International Monetary Fund, 2009, “The State of Public Finances: Cross-Country,” Fiscal Monitor, November 2009,” IMF Staff Position Note No. 09/25 (Washington).
International Monetary Fund, 2015, “Tax Policy Reforms in the GCC Countries: Now and How?” IMF Paper presented at the Annual Meeting of Ministers of Finance and Central Bank Governors for the Gulf Cooperation Council in Doha, Qatar, November (Washington).
Iraq’s Customs Authority: http://www.customs.mof.gov.iq/
Iraq’s General Tax Commission: http://tax.mof.gov.iq/
Johnson, N., C. Collins, and A. Singham, 2010, “State Tax Changes in Response to the Recession,” (Washington: Center on Budget and Policy Priorities).
Keen, M., 2013, The Anatomy of the VAT, Fiscal Affairs Department, IMF Working Paper (May) (Washington: International Monetary Fund).
Keen, M., and A. Simone, 2004, “Does International Tax Competition Harm Developing Countries More than Developed?” Tax Notes International, Vol. 34, No. 13, pp. 1317–1325.
Mansour, M., 2015, “Tax Policy in MENA Countries: Looking Back and Forward,” IMF Working Paper No. 15/98, (Washington: International Monetary Fund)
Tait, Alan A., 1991, “Value-Added Tax: Administrative and Policy Issues,” Occasional Paper No. 88. (October), (Washington: International Monetary Fund).
Annex I. Comparative Tax Indicators: A Cross-Country Exposition—Expanded Dataset
(Latest data year available)
Annex II. Iraq’s Dependence on Hydrocarbons, Relative to Other Oil Exporters in the Middle East
Prepared by Mario Mansour, Aqib Aslam (FAD), Patrick De Mets (METAC), Amgad Hegazy and Gregory Basile (MCD). Findings are based on outcomes of a Technical Assistance Mission on Taxation Reform led by FAD which took place in Baku, Azerbaijan, during February 5–9, 2017.
Middle East and North Africa, and Pakistan.
Different groups of countries from various regions (Middle East, Developing Asia, Emerging Europe, BRICS, etc.) are chosen for comparison based on economic size (both nominal and real terms, and in purchasing power parity terms), population, and per capita income. Data availability limits comparisons.
Iraqi Tax Authority’s estimate.
The General Tax Commission administers income taxes in Iraq, which are governed by Income Tax Law no. 113 (1982) and its amendments. Amendments include Law no. 1 (2007) related to withheld taxes and deductions; Law no. 10 (2007) related to court hearings over disputes on tax valuation; Law no. 2 (2008) on accounting treatment for taxation of foreign entities; Law no. 12 (2009) related to amendments to allowances and deductibles on life insurance payments; Law no. 19 (2010) levying a tax on International Oil Companies operating in Iraq, and Law no. 48 (2015) on increasing tax exemptions, among others. Other taxes governed under separate laws include the Real Estates Tax Law no. 162 (1959); Properties (Vacant Land) Tax Law no. 26 (1962), and amendments; Estimation of the Real Estate Value Law and Benefits no. 85 (1978); and Instructions on the Tax Calculation of the Real Estate Transfers and Benefits, no. 12 (2004).
Different groups of countries from various regions (Middle East, Developing Asia, Emerging Europe, BRICS, etc., are chosen for comparison based on economic size (both nominal and real terms, and in purchasing power parity terms), population, and per capita income. Data availability limits comparisons.
The General Customs Commission oversees the de jure administration and collection of all import-related duties in Iraq as far as the Federal government is concerned. However, the Kurdistan Regional Government (KRG) also collects customs on behalf of the Federal government.