Which Tax Policies for Lebanon? Lessons from the Past for a Challenging Future

The tax system in Lebanon is unfair and inefficient. As part of rethinking Lebanon’s policies in light of the current crisis, this paper proposes key reforms to make tax incidence more progressive; strengthen tax compliance; and broaden the tax base. It also calls for considering a one-off wealth tax to help resolve the current crisis in a socially fair manner. It posits that the fight for fiscal justice and effectiveness needs to become more central in political debates as a just fiscal system is a requisite of any vision for a “new Lebanon”.

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