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The distributional impact of taxes and transfers : evidence from eight low- and middle-income countries (English)

In addition to its impact on economic growth and macroeconomic stability, fiscal policy affects the distribution of income across households and individuals through the use of taxes and expenditures. ... See More +

Publication 119229 AUG 24, 2017

Inchauste Comboni,Maria Gabriela; Lustig,Nora-451471; Younger,Stephen D.; Khachatryan,Artsvi; Hill,Ruth; Tsehaye,Eyasu; Kahsay,Tassew Woldehanna; Cancho,Cesar A.; Bondarenko,Elena; Jellema,Jon Robbert; Wai-Poi,Matthew Grant; Afkar,Rythia; Alam,Shamma Adeeb; Serajuddin,Umar; Lopez-Calva,Luis-Felipe; Matytsin,Mikhail; Popova,Daria; Maboshe,Mashekwa; Purfield,Catriona Mary; Woolard,Ingrid Denise; Arunatilake,Nisha Kanthimathie Disclosed

The platform for collaboration on tax : Discussion draft : the taxation of offshore indirect transfers — a toolkit (English)

The report outlines two main approaches for enforcing of taxation of OITs by the country in which the asset is located—provisions for which require careful drafting. ... See More +

Working Paper 117797 JUL 28, 2017

Spanish, French Disclosed

Update on activities of the platform for collaboration on tax (English)

The IMF, OECD, UN and World Bank Group established the Platform for Collaboration on Tax (PCT) to intensify their cooperation on tax issues in April 2016. ... See More +

Working Paper 117317 JUN 27, 2017

Disclosed

Impact evaluation of the introduction of electronic tax filing in Tajikistan : endline report (English)

Across the world, different sectors of government are embracing the use of information technology in delivering services and interacting with citizens. ... See More +

Working Paper 115385 MAY 01, 2017

Okunogbe,Oyebola Motunrayo; Pouliquen,Victor Maurice Joseph Disclosed

Impact evaluation of the introduction of electronic tax filing in Tajikistan : endline report (English)

This project provides novel empirical evidence on the impact of technology on tax compliance costs and tax behavior of firms by examining the adoption and subsequent impact of electronic tax filing (e-filing) on small and medium enterprises in Tajikistan. ... See More +

Working Paper 115342 MAY 01, 2017

Okunogbe,Oyebola Motunrayo; Pouliquen,Victor Maurice Joseph Disclosed

Armenia - Tax Administration Modernization Project : procurement plan (English)

Procurement Plan 111702 DEC 20, 2016

Disclosed

Kyrgyz Republic - A resilient economy on a slow growth trajectory : with a special focus on tax reform (English)

The first part of the Economic Update analyzes recent macroeconomic trends and presents an assessment of the country’s short- and medium-term outlook. ... See More +

Working Paper 112199 DEC 01, 2016

Dubashov,Bakyt; Kruse,Aurelien; Balabushko,Oleksii Disclosed

Global migration of talent and tax incentives : evidence from Malaysia's returning expert program (English)

This paper presents the first evidence on the efficacy of a major program designed to encourage the return migration of high-skilled individuals. ... See More +

Policy Research Working Paper WPS7875 NOV 01, 2016

Del Carpio,Ximena Vanessa; Ozden,Caglar; Testaverde,Mauro; Wagner,Mathis Christoph Disclosed

Firm financing in Chile after the 2014-15 tax reform: debt or equity ? debt or equity? (English)

This paper analyzes the effects of the 2014-15 Chilean tax reform on firms' incentives to retain earnings and finance their operations with equity versus debt. ... See More +

Policy Research Working Paper WPS7861 OCT 17, 2016

Hernandez,Fernando Leonardo Disclosed

Tajikistan - Tax Administration Reform Project : procurement plan (English)

Procurement Plan 108259 SEP 13, 2016

Disclosed

Moldova - Tax Administration Modernization Project (English)

The development objective of Tax Administration Modernization Project for Moldova is to improve revenue collection, tax compliance and taxpayer services. ... See More +

Project Appraisal Document PAD1658 MAY 12, 2016

Disclosed

The platform for collaboration on tax : concept note (English)

Strengthening tax systems - policy and administration - has emerged as a key development priority, being a core part of the Sustainable Development Goals (SDG) framework and the Addis Ababa Action Agenda. ... See More +

Working Paper 104902 APR 19, 2016

Disclosed

Chile - Distributional effects of tax reform 2014 : Chile - Efectos distributivos de la reforma tributaria 2014 (Spanish,English)

Working Paper 104099 MAR 14, 2016

Blanco Cossio,Fernando Andres Disclosed

Small business tax regimes (English)

Simplified tax regimes for micro and small enterprises in developing countries are intended to facilitate voluntary tax compliance. However, survey evidence suggests that small business taxation based on simplified bookkeeping or turnover is sometimes perceived as too complex for microenterprises in countries with high illiteracy levels. ... See More +

Viewpoint 104359 FEB 01, 2016

Coolidge,Jacqueline; Yilmaz,Fatih Disclosed

Paying taxes 2016 (English)

Since the first edition of paying taxes, and especially following the global financial crisis, the media, the public, and many policymakers have become increasingly interested in how international tax systems operate. ... See More +

Working Paper 103402 JAN 01, 2016

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

Options for low income countries’ effective and efficient use of tax incentives for investment : tools for the assessment of tax incentives (English)

This background paper describes five different tools that can be used for the assessment of tax incentives by governments in low income countries’ (LICs). ... See More +

Working Paper 100757 OCT 15, 2015

Spanish, French Disclosed

Options for low income countries’ effective and efficient use of tax incentives for investment : tools for the assessment of tax incentives (French)

This background paper describes five different tools that can be used for the assessment of tax incentives by governments in low income countries’ (LICs). ... See More +

Working Paper 100757 OCT 15, 2015

Spanish, English Disclosed

Options for low income countries' effective and efficient use of tax incentives for investment : a report to the G-20 development working group by the IMF, OECD, UN and World Bank (English)

Experience shows that there is often ample room for more effective and efficient use of investment tax incentives in low-income countries. Tax incentives generally rank low in investment climate surveys in low-income countries, and there are many examples in which they are reported to be redundant, that is, investment will have been undertaken even without them. ... See More +

Working Paper 100756 OCT 15, 2015

Spanish, French Disclosed

Options for low income countries' effective and efficient use of tax incentives for investment : a report to the G-20 development working group by the IMF, OECD, UN and World Bank : Informe del FMI, de la OCDE, de la ONU Y del Banco Mundial para el Grupo de Trabajo Sobre Desarrollo del G-20 (Spanish)

Experience shows that there is often ample room for more effective and efficient use of investment tax incentives in low-income countries. Tax incentives generally rank low in investment climate surveys in low-income countries, and there are many examples in which they are reported to be redundant, that is, investment will have been undertaken even without them. ... See More +

Working Paper 100756 OCT 15, 2015

French, English Disclosed

Title Document Date Report No. Document Type Also available in
The distributional impact of taxes and transfers : evidence from eight low- and middle-income countries (English)
See More +
AUG 24, 2017 119229 Publication
The platform for collaboration on tax : Discussion draft : the taxation of offshore indirect transfers — a toolkit (English)
See More +
JUL 28, 2017 117797 Working Paper Spanish, French
Update on activities of the platform for collaboration on tax (English)
See More +
JUN 27, 2017 117317 Working Paper
Impact evaluation of the introduction of electronic tax filing in Tajikistan : endline report (English)
See More +
MAY 01, 2017 115385 Working Paper
Impact evaluation of the introduction of electronic tax filing in Tajikistan : endline report (English)
See More +
MAY 01, 2017 115342 Working Paper
Armenia - Tax Administration Modernization Project : procurement plan (English)
See More +
DEC 20, 2016 111702 Procurement Plan
Kyrgyz Republic - A resilient economy on a slow growth trajectory : with a special focus on tax reform (English)
See More +
DEC 01, 2016 112199 Working Paper
Global migration of talent and tax incentives : evidence from Malaysia's returning expert program (English)
See More +
NOV 01, 2016 WPS7875 Policy Research Working Paper
Firm financing in Chile after the 2014-15 tax reform: debt or equity ? debt or equity? (English)
See More +
OCT 17, 2016 WPS7861 Policy Research Working Paper
Tajikistan - Tax Administration Reform Project : procurement plan (English)
See More +
SEP 13, 2016 108259 Procurement Plan
Moldova - Tax Administration Modernization Project (English)
See More +
MAY 12, 2016 PAD1658 Project Appraisal Document
The platform for collaboration on tax : concept note (English)
See More +
APR 19, 2016 104902 Working Paper
Chile - Distributional effects of tax reform 2014 : Chile - Efectos distributivos de la reforma tributaria 2014 (Spanish,English)
See More +
MAR 14, 2016 104099 Working Paper
Small business tax regimes (English)
See More +
FEB 01, 2016 104359 Viewpoint
Paying taxes 2016 (English)
See More +
JAN 01, 2016 103402 Working Paper
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
Options for low income countries’ effective and efficient use of tax incentives for investment : tools for the assessment of tax incentives (English)
See More +
OCT 15, 2015 100757 Working Paper Spanish, French
Options for low income countries’ effective and efficient use of tax incentives for investment : tools for the assessment of tax incentives (French)
See More +
OCT 15, 2015 100757 Working Paper Spanish, English
Options for low income countries' effective and efficient use of tax incentives for investment : a report to the G-20 development working group by the IMF, OECD, UN and World Bank (English)
See More +
OCT 15, 2015 100756 Working Paper Spanish, French
Options for low income countries' effective and efficient use of tax incentives for investment : a report to the G-20 development working group by the IMF, OECD, UN and World Bank : Informe del FMI, de la OCDE, de la ONU Y del Banco Mundial para el Grupo de Trabajo Sobre Desarrollo del G-20 (Spanish)
See More +
OCT 15, 2015 100756 Working Paper French, English