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June 17, 2026

The General Income Tax and the Moroccan Family

Key Points

The aim is to evaluate the proposed general income tax in Morocco and its effects on family units.
Analyzes the comparison between separate and joint taxation systems
Discusses family allowances and fiscal equity
Examines tax policy's social objectives
Highlights how the tax system treats families as economic units
Emphasizes the importance of the ability to pay in taxation
Addresses social objectives associated with tax policy

Abstract

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 (Tue,) studied this question.

synapsesocial.com/papers/6a323a58d50b63ecad205793 https://doi.org/https://doi.org/10.66499/2665-7112.1442