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International Tax Reform, Digitalization, and Developing Economies (English)

While significant progress has been made in international tax cooperation, the interests of developing economies require greater priority and attention. ... See More +

Working Paper (Numbered Series) 142256 OCT 01, 2019

Clavey,Colin John; Leigh Pemberton,Jonathan; Loeprick,Jan; Verhoeven,Marinus Disclosed

Low Tax Jurisdictions and Preferential Regimes : Policy Gaps in Developing Economies (English)

This paper reviews recent international initiatives and domestic policy developments aimed at helping countries to protect their tax base against erosion by individuals and companies that allocate assets to or route income via low tax jurisdictions. ... See More +

Policy Research Working Paper WPS8778 MAR 12, 2019

Leigh Pemberton,Jonathan; Loeprick,Jan Disclosed

The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa (English)

This paper investigates the costs and benefits of concluding double tax treaties with investment hubs. Based on a sample of 41 African economies from 1985–2015, the results suggest that signing treaties with investment hubs is not associated with additional investments; yet, these treaties tend to come with nonnegligible revenue losses. ... See More +

Policy Research Working Paper WPS8623 OCT 25, 2018

Beer,Sebastian; Loeprick,Jan Disclosed

The direct and indirect costs of tax treaty policy : evidence from Ukraine (English)

This study combines macro and micro data to quantify the revenue effects of double tax treaties. First, drawing on administrative information, the study estimates the tax sensitivity of income flows (dividend, interest, and royalty payments) at an aggregate level. ... See More +

Policy Research Working Paper WPS7982 FEB 27, 2017

Balabushko,Oleksii; Beer,Sebastian; Loeprick,Jan; Pinto Vallada,Felipe Disclosed

Transfer pricing and developing economies : a handbook for policy makers and practitioners (English)

Recent years have seen unprecedented public scrutiny over the tax practices of multinational enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing economies alike. ... See More +

Publication 111554 DEC 01, 2016

Cooper,Joel Lachlan; Fox,Randall R; Loeprick,Jan; Mohindra,Komal French Disclosed

Transfer pricing and developing economies : a handbook for policy makers and practitioners : Prix de transfert dans les économies en développement - Un manuel à l’intention des décideurs et des professionnels (French)

Recent years have seen unprecedented public scrutiny over the tax practices of multinational enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing economies alike. ... See More +

Publication 111554 JAN 01, 2016

Cooper,Joel Lachlan; Fox,Randall R; Loeprick,Jan; Mohindra,Komal English Disclosed

MSME taxation in transition economies : country experience on the costs and benefits of introducing special tax regimes (English)

The paper analyzes the design of simplified small business tax regimes in Eastern Europe and Central Asia and the impact of such regimes on small business tax compliance. ... See More +

Policy Research Working Paper WPS7449 OCT 19, 2015

Engelschalk,Michael; Loeprick,Jan Disclosed

Small business tax policy, informality, and tax evasion -- evidence from Georgia (English)

Using a panel of administrative data and regression discontinuity analysis, this paper examines how the introduction of preferential tax regimes for Georgian micro and small businesses in 2010 affects formal firm creation and tax compliance. ... See More +

Policy Research Working Paper WPS7010 AUG 01, 2014

Bruhn,Miriam; Loeprick,Jan Disclosed

Risk-based tax audits : approaches and country experiences (English)

Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. ... See More +

Publication 62701 JUN 08, 2011

Khwaja,Munawer Sultan; Awasthi,Rajul; Loeprick,Jan Disclosed

Report : the costs of tax compliance in Armenia (Armenian,Luhya)

The report represents the main results of IFC's 2010 survey of private sector companies and individual entrepreneurs in Armenia. Its findings evaluate the cost of compliance with tax legislation and supervisory bodies to fulfill tax liabilities by legal entities (companies) and individual entrepreneurs in 2009. ... See More +

Working Paper 114590 JAN 01, 2011

Coolidge,Jacqueline; Loeprick,Jan; Pyatachenko,Dmitry; Mesropyan,Anzhela; Stern,Richard Disclosed

Report : the costs of tax compliance in Armenia (English)

The report represents the main results of IFC's 2010 survey of private sector companies and individual entrepreneurs in Armenia. Its findings evaluate the cost of compliance with tax legislation and supervisory bodies to fulfill tax liabilities by legal entities (companies) and individual entrepreneurs in 2009. ... See More +

Working Paper 114590 JAN 01, 2011

Coolidge,Jacqueline; Loeprick,Jan; Pyatachenko,Dmitry; Mesropyan,Anzhela; Stern,Richard Disclosed

Taxing tourism in developing countries (English)

A good investment climate for tourism, underpinned by a sound tax regime, can play a central role in a government's growth and development strategy. ... See More +

Brief 59819 JUN 01, 2010

Corthay, Laurent; Loeprick, Jan Disclosed

Small business taxation : reform to encourage formality and firm growth (English)

Reforming a tax system for small businesses is complicated. No single best practice can solve all the issues that arise in trying to implement a tax system that is simple, administer-able, and equitable. ... See More +

Brief 48313 FEB 01, 2009

Loeprick, Jan Disclosed

Title Document Date Report No. Document Type Also available in
International Tax Reform, Digitalization, and Developing Economies (English)
See More +
OCT 01, 2019 142256 Working Paper (Numbered Series)
Low Tax Jurisdictions and Preferential Regimes : Policy Gaps in Developing Economies (English)
See More +
MAR 12, 2019 WPS8778 Policy Research Working Paper
The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa (English)
See More +
OCT 25, 2018 WPS8623 Policy Research Working Paper
The direct and indirect costs of tax treaty policy : evidence from Ukraine (English)
See More +
FEB 27, 2017 WPS7982 Policy Research Working Paper
Transfer pricing and developing economies : a handbook for policy makers and practitioners (English)
See More +
DEC 01, 2016 111554 Publication French
Transfer pricing and developing economies : a handbook for policy makers and practitioners : Prix de transfert dans les économies en développement - Un manuel à l’intention des décideurs et des professionnels (French)
See More +
JAN 01, 2016 111554 Publication English
MSME taxation in transition economies : country experience on the costs and benefits of introducing special tax regimes (English)
See More +
OCT 19, 2015 WPS7449 Policy Research Working Paper
Small business tax policy, informality, and tax evasion -- evidence from Georgia (English)
See More +
AUG 01, 2014 WPS7010 Policy Research Working Paper
Risk-based tax audits : approaches and country experiences (English)
See More +
JUN 08, 2011 62701 Publication
Report : the costs of tax compliance in Armenia (Armenian,Luhya)
See More +
JAN 01, 2011 114590 Working Paper
Report : the costs of tax compliance in Armenia (English)
See More +
JAN 01, 2011 114590 Working Paper
Taxing tourism in developing countries (English)
See More +
JUN 01, 2010 59819 Brief
Small business taxation : reform to encourage formality and firm growth (English)
See More +
FEB 01, 2009 48313 Brief