Research Library

The first of two issue briefs reviewing the impacts of AI on tax research, tax compliance, and tax policymaking.

The author reviews four scenarios that could develop as the dispute over Turkey's purchase of a Russian-made missile defense system continues.

Given the current dearth of women exercising Islamic authority, it may be assumed that for most of Islamic history, questions of religion and religious law were the near-exclusive domain of men. This brief discusses the various roles and contributions of women in Islam and religious scholarship and outlines recommendations for improving attitudes towards women in religious leadership in Muslim countries. This is one of 10 briefs in a series on pluralism and inclusion in the Middle East after the Arab Spring. The project is generously supported by a grant from the Carnegie Corporation of New York.

This brief sets out some of the major structural reforms to taxes, subsidies, and debt issuance in the GCC that are shifting financial burdens from the state to its citizens and residents.

The author examines the key challenges and opportunities of integrating climate policies with Gulf Cooperation Council economic diversification strategies, particularly in Oman and the United Arab Emirates.

In June 2018, Saudi Arabia finally put an end to its legal ban on women driving, opening the way for millions of new drivers to navigate across a country three times bigger than Texas. While the long-overdue policy shift provides relief to women who lacked freedom of mobility, the onset of so many new drivers has enormous consequences for transportation and the energy sector, as well as labor market participation and public health.

The list of 13 demands presented in June 2017 by Bahrain, Egypt, Saudi Arabia and the United Arab Emirates suggests a supremely ambitious set of goals behind their embargo of Qatar, including “red lines” that touch directly upon Qatari sovereignty and that Doha will almost certainly reject. The stage is thus set for a contest of endurance, one that with every passing month looks more likely to result in favor of Qatar, writes fellow Gabriel Collins in this brief.

This paper examines the progress of energy subsidy reforms in the Persian Gulf, documenting policy changes in all six monarchies and briefly examining the role of energy and the state.

Modern contraceptive methods, such as condoms, can be stigmatized in Middle Eastern culture due to their perceived connection to illicit sexual activities, and some believe the use of condoms to be incompatible with the teachings of Islam. This issue brief examines condom use rates in the Middle East and the role of cultural orientations in contraceptive choice.

The accession of a new king in Saudi Arabia and the kingdom’s intervention in Yemen have overshadowed important moves to reform two of the kingdom’s key institutions. Incoming King Salman has taken steps to prepare Saudi Arabia for a new generation of leaders, both within the royal family and among the world’s largest oil export sector and its marquee company, Saudi Aramco. The changes involve installing new personalities into key positions and shifting the roles of long-serving managers. "Overall, the moves ought to enhance the resilience of the kingdom and its economy by shifting leadership responsibilities to a younger generation," writes fellow Jim Krane.