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The platform for collaboration on tax : Borrador de consulta : Guía práctica sobre los impuestos a las transferencias indirectas transnacionales (Spanish)

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 AUG 31, 2017

French, English 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

Understanding the effects of the Taxa de Longo Prazo (TLP) reform in Brazil (Portuguese,English)

The creation of the Taxa de Longo Prazo (TLP) to substitute the Taxa de Juros de Longo Prazo (TJLP), as envisaged in the, Provisional Decree (Medida Provisoria) N. 777 debated in the Brazilian Congress can have significant impact on Brazil’s economic performance. ... See More +

Working Paper 117812 JUL 01, 2017

Byskov,Steen; Clavijo,Mateo Disclosed

Tobacco taxation in Turkey : an overview of policy measures and results (English)

Turkey’s government increased tobacco tax revenue and lowered tobacco consumption by increasing tobacco tax rates significantly between 2003 and 2013. ... See More +

Working Paper 114284 APR 25, 2017

Cetinkaya,Volkan; Marquez,Patricio V. Disclosed

Tobacco taxation : win-win for public health & domestic resources mobilization conference - summary of proceedings report (English)

The conference, on April 18th and 19th, 2017, was part of the 2017 World Bank Group (WBG)-International Monetary Fund (IMF) spring meetings. It was organized by the World Bank Group Global Tobacco Control Program, in collaboration with the World Health Organization (WHO), and with support from the Bill and Melinda Gates and Bloomberg Foundations. ... See More +

Working Paper 117147 APR 18, 2017

Disclosed

Estimating the distributional impact of increasing taxes on tobacco products in Armenia : results from an extended cost-effectiveness analysis (English)

At present, tobacco taxes in Armenia are among the lowest in Europe and Central Asia. Global experience has shown that increasing taxes on tobacco is one of the most cost effective public health interventions. ... See More +

Working Paper 114323 APR 14, 2017

Postolovska,Iryna; Lavado,Rouselle F.; Tarr, Gillian; Verguet, Stephane Disclosed

First global conference of the platform for collaboration on tax - taxation and the sustainable development goals : draft concept note and agenda (English)

The members of the Platform for Collaboration on Tax will hold their first Global Conference on February 14-16, 2018 at the UN Headquarters in New York, under the theme 'Taxation and the Sustainable Development Goals (SDGs)'. ... See More +

Working Paper 114045 MAR 31, 2017

Calidonio Aguilar,Perla Rocio Disclosed

Are tobacco taxes really regressive ? evidence from Chile (English)

Tobacco taxes are deemed regressive, because the poorest families tend to allocate larger shares of their budget to purchase tobacco. However, as taxes also discourage tobacco use, some of the most adverse effects, including higher medical expenses, lower life expectancy at birth, added years of disability among smokers, and reduction in the quality of life, among others, would be reduced. ... See More +

Policy Research Working Paper WPS7988 MAR 01, 2017

Fuchs Tarlovsky,Alan; Meneses,Francisco Jalles Disclosed

The platform for cooperation on tax : Discussion draft : addressing the information gaps on prices of minerals sold in an intermediate form (English)

Addressing the Information Gaps on Prices of Minerals Sold in an Intermediate Form This draft document is a supplement to “A Toolkit for Addressing Difficulties in Accessing Comparables Data for Transfer Pricing Analysis,” which is designed to assist developing countries in overcoming a lack of comparables data used in transfer pricing analysis. ... See More +

Working Paper 112221 JAN 23, 2017

Disclosed

The platform for collaboration on tax : Discussion draft : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (English)

This draft toolkit developed by the Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – is designed to assist developing countries in navigating an important area of international tax policy: transfer pricing. ... See More +

Working Paper 112220 JAN 23, 2017

French Disclosed

Tobacco tax reform at the crossroads of health and development : technical report of the World Bank Group global tobacco control program : Executive summary (English)

There is a policy measure that can simultaneously save millions of lives, reduce poverty, and increase countries’ domestic resources for financing development. ... See More +

Working Paper 119792 JAN 01, 2017

Irwin,Alexander; Marquez,Patricio V.; Jha,Prabhat K.; Peto, Richard; Moreno-Dodson,Blanca; Goodchild,Mark; Perucic,Anne-Marie; Zheng, Rose; Blecher,Evan; Bouw,Annerie; Lavado,Rouselle F.; Meyer,Moritz; Postolovska,Iryna; Sotomayor Noel,Renzo Efren; Ross,Hana; Hu,Teh-Wei; Lisulo,Angela S.; Brown,Melissa; Fanta Ivanovic,Enrique; Garcia,Magaly Annabel Clavijo Disclosed

Doing business 2017 : equal opportunity for all - Swaziland (English)

This economy profile presents the Doing Business indicators for Swaziland. To allow useful comparison, it also provides data for other selected economies (comparator economies) for each indicator. ... See More +

Working Paper 109987 OCT 25, 2016

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

Philippines - National Program Support for Tax Administration Reform Project (English)

Ratings for National Program Support for Tax Administration Reform (NPSTAR) Project for Philippines were as follows: outcomes were moderately unsatisfactory, risk to development outcome was high, Bank performance was moderately unsatisfactory, and Borrower performance was moderately unsatisfactory. ... See More +

Implementation Completion and Results Report ICR2749 DEC 15, 2013

Disclosed

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

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

Thailand - Tax Computerization Project (English)

This is the implementation completion report (ICR) for the Tax Computerization Project in Thailand. The main objective of the project was to assist the borrower in establishing a modem tax administration system through the provision of appropriate hardware, software and systems, and technical assistance supporting computerization and project implementation. ... See More +

Implementation Completion and Results Report 16745 JUN 23, 1997

Disclosed

Title Document Date Report No. Document Type Also available in
The platform for collaboration on tax : Borrador de consulta : Guía práctica sobre los impuestos a las transferencias indirectas transnacionales (Spanish)
See More +
AUG 31, 2017 117797 Working Paper French, English
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
Understanding the effects of the Taxa de Longo Prazo (TLP) reform in Brazil (Portuguese,English)
See More +
JUL 01, 2017 117812 Working Paper
Tobacco taxation in Turkey : an overview of policy measures and results (English)
See More +
APR 25, 2017 114284 Working Paper
Tobacco taxation : win-win for public health & domestic resources mobilization conference - summary of proceedings report (English)
See More +
APR 18, 2017 117147 Working Paper
Estimating the distributional impact of increasing taxes on tobacco products in Armenia : results from an extended cost-effectiveness analysis (English)
See More +
APR 14, 2017 114323 Working Paper
First global conference of the platform for collaboration on tax - taxation and the sustainable development goals : draft concept note and agenda (English)
See More +
MAR 31, 2017 114045 Working Paper
Are tobacco taxes really regressive ? evidence from Chile (English)
See More +
MAR 01, 2017 WPS7988 Policy Research Working Paper
The platform for cooperation on tax : Discussion draft : addressing the information gaps on prices of minerals sold in an intermediate form (English)
See More +
JAN 23, 2017 112221 Working Paper
The platform for collaboration on tax : Discussion draft : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (English)
See More +
JAN 23, 2017 112220 Working Paper French
Tobacco tax reform at the crossroads of health and development : technical report of the World Bank Group global tobacco control program : Executive summary (English)
See More +
JAN 01, 2017 119792 Working Paper
Doing business 2017 : equal opportunity for all - Swaziland (English)
See More +
OCT 25, 2016 109987 Working Paper
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
Philippines - National Program Support for Tax Administration Reform Project (English)
See More +
DEC 15, 2013 ICR2749 Implementation Completion and Results Report
Report : the costs of tax compliance in Armenia (Luhya,Armenian)
See More +
JAN 01, 2011 114590 Working Paper
Thailand - Tax Computerization Project (English)
See More +
JUN 23, 1997 16745 Implementation Completion and Results Report