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.
Recommended Citation
Naouch, Sabah
(1983)
"The General Income Tax and the Moroccan Family,"
Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management): Vol. 2:
Iss.
1, Article 4.
https://doi.org/10.66499/2665-7112.1442
Available at:
https://scholarhub.univh2c.ma/remadeg/vol2/iss1/4
DOI
10.66499/2665-7112.1442