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The economics of tobacco taxation and employment in Indonesia (English)

The objective of this report is to analyze the recent employment trends in the Indonesian tobacco industry and estimate the potential effects of raising cigarette taxes on employment in the tobacco manufacturing sector. ... See More +

Working Paper 120352 OCT 10, 2017

Sahadewo,Gumilang Aryo; Iglesias,Roberto Magno; Araujo,Edson Correia; Nargis,Nigar; Harimurti,Pandu; Drope,Jeffrey; Li,Qing; Durazo,Josefine; Witoelar,Firman; Sikoki,Bondan Supraptilah Disclosed

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 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

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

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

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

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 as 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 reductions in the quality of life, among other, would be reduced. ... See More +

Working Paper 112786 FEB 12, 2017

Fuchs Tarlovsky,Alan; Meneses, Franciso 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

Energy Subsidy Reform Facility Country Brief: Ukraine (English)

Since 2014, Energy Sector Management Assistance Program (ESMAP), through its Energy Subsidy Reform Facility, has provided advice and support the Government of Ukraine in implementing energy tariff and subsidy reforms and associated social protection measures in response to wasteful energy subsidies. ... See More +

Brief 120076 JAN 01, 2017

ESMAP Disclosed

Modeling the long-term health and cost impacts of reducing smoking prevalence through tobacco taxation in Ukraine (English)

Smoking is a leading cause of preventable premature deaths. Smoking’s effects will continue to devastate lives in many countries, including Ukraine, if measures are not implemented to reduce its prevalence. ... See More +

Working Paper 113641 JAN 01, 2017

Webber,Laura Elaine Irene; Andreeva,Tatiana; Sotomayor Noel,Renzo Efren; Jaccard, Abbygail; Retat, Lise; Xu, Michael 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

Tobacco tax reform at the crossroads of health and development : technical report of the World Bank Group global tobacco control program (Vol. 2) : Main report (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

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

Procurement Plan 111702 DEC 20, 2016

Disclosed

Guatemala - Transparency and Efficiency in Tax Administration Project (English)

The development objective of the Transparency and Efficiency in Tax Administration Project for Guatemala is to increase levels of compliance with tax and customs obligations. ... See More +

Project Appraisal Document PAD1384 DEC 12, 2016

Disclosed

Doing business 2017 : equal opportunity for all - Syrian Arab Republic (English)

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

Working Paper 109985 OCT 25, 2016

Disclosed

Title Document Date Report No. Document Type Also available in
The economics of tobacco taxation and employment in Indonesia (English)
See More +
OCT 10, 2017 120352 Working Paper
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 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
Understanding the effects of the Taxa de Longo Prazo (TLP) reform in Brazil (Portuguese,English)
See More +
JUL 01, 2017 117812 Working Paper
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
Tobacco taxation in Turkey : an overview of policy measures and results (English)
See More +
APR 25, 2017 114284 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 +
FEB 12, 2017 112786 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
Energy Subsidy Reform Facility Country Brief: Ukraine (English)
See More +
JAN 01, 2017 120076 Brief
Modeling the long-term health and cost impacts of reducing smoking prevalence through tobacco taxation in Ukraine (English)
See More +
JAN 01, 2017 113641 Working Paper
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
Tobacco tax reform at the crossroads of health and development : technical report of the World Bank Group global tobacco control program (Vol. 2) : Main report (English)
See More +
JAN 01, 2017 119792 Working Paper
Armenia - Tax Administration Modernization Project : procurement plan (English)
See More +
DEC 20, 2016 111702 Procurement Plan
Guatemala - Transparency and Efficiency in Tax Administration Project (English)
See More +
DEC 12, 2016 PAD1384 Project Appraisal Document
Doing business 2017 : equal opportunity for all - Syrian Arab Republic (English)
See More +
OCT 25, 2016 109985 Working Paper