Oman's Ministry of Finance has published the Medium-Term Fiscal Plan for 2020 to 2024. With respect to revenue and taxation, one of the key points of the fiscal plan is the possible introduction of a personal income tax on high earners as a new source of revenue to plug the gap in the country's deficit. According to the plan, the government is currently evaluating the tax and how it can best be implemented, including in terms of societal impacts, economic impacts, and fiscal impacts. In addition to the possible personal income tax, the plan also notes efforts to strengthening tax...