This article analyzes the implications of general income tax for Moroccan families, highlighting fiscal equity and social objectives.
This article analyzes the proposed general income tax in Morocco and its implications for the Moroccan family. It compares separate and joint taxation systems, discusses the project’s treatment of the family as an economic unit, and examines the principle of ability to pay. Particular attention is given to family allowances, fiscal equity, and the social objectives of tax policy.
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Sabah Naouch (2026) studied this question.
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