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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 : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses : Plateforme de collaboration sur les questions fiscales : boite à outils pour faire face aux difficultés liées au manque de comparables dans les analyses de prix de transfert (French)

This toolkit attempts to address some of the challenges associated with difficulties inaccessing comparables data. While 'perfect' or ideal comparables may only rarely be available,commonly the data that is available will still allow a reasonably reliable analysis to be performedand a satisfactory approximation of an arm's length outcome to be determined. ... See More +

Working Paper 116573 AUG 01, 2017

Disclosed

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

This toolkit attempts to address some of the challenges associated with difficulties inaccessing comparables data. While 'perfect' or ideal comparables may only rarely be available,commonly the data that is available will still allow a reasonably reliable analysis to be performedand a satisfactory approximation of an arm's length outcome to be determined. ... See More +

Working Paper 116573 JUN 22, 2017

Disclosed

Does oil revenue crowd out other tax revenues ? policy lessons for Uganda (English)

This paper examines the relationship between hydrocarbon and non-hydrocarbon revenues using a probabilistic panel model with data covering 30 resource-rich countries over 1992-2012. ... See More +

Policy Research Working Paper WPS8048 MAY 01, 2017

Tsoungui Belinga,Vincent De Paul; Melou,Maximillien Kaffo; Nganou,Jean-Pascal Disclosed

Tobacco taxation in the European Union : an overview (English)

The European Union has a long experience in tobacco tax harmonization, which provides useful lessons learned. In the European Union, tobacco tax harmonization took place in stages, and currently all Member States have agreed upon definitions, tax base, and minimum excise duty rates for all product categories of manufactured tobacco. ... See More +

Working Paper 114324 APR 25, 2017

Bouw, Annerie Disclosed

Arithmetics and politics of domestic resource mobilization (English)

The 2015 United Nations resolution on Financing for Development stresses the importance of effective resource mobilization and use of domestic resources to pursue sustainable development. ... See More +

Policy Research Working Paper WPS8029 APR 17, 2017

Bolch,Kimberly Blair; Ceriani,Lidia; Lopez-Calva,Luis-Felipe 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

Tax revenue mobilization : lessons from World Bank Group support for tax reform (English)

The mobilization of domestic resources through reforms in taxation is essential to ensuring sustainable financing of development. The World Bank Group is engaged in several international initiatives that focus attention on constraints to growth, particularly in low-income economies, where domestic taxes and foreign private and market-related borrowing do not expand enough to compensate for declining flows of official development assistance. ... See More +

Working Paper 113533 FEB 16, 2017

Independent Evaluation Group (IEG) Disclosed

The impact of fiscal policy on inequality and poverty in Chile (English)

This paper applies a comprehensive tax-benefit incidence analysis to estimate the distributional effects of fiscal policy in Chile in 2013. ... See More +

Policy Research Working Paper WPS7939 JAN 10, 2017

Martinez Aguilar,Sandra Natalia; Fuchs Tarlovsky,Alan; Ortiz-Juarez,Eduardo; Del Carmen Hasbun,Giselle Eugenia 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

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

Tajikistan - Tax Administration Reform Project - supervisory mission : October 17 to 21, 2016 (English)

Aide Memoire 110001 OCT 17, 2016

Disclosed

Expanding the global tax base : taxing to promote public goods : tobacco taxes : Summary report (English)

This paper details explains the panel session examined country experiences and discussed the results achieved from the application of tobacco taxation as a policy measure to reduce harmful behavior for health, and prevent ill health, premature mortality and disabilities due to tobacco-related diseases while raising fiscal revenues and reducing health care expenditures. ... See More +

Working Paper 112347 MAY 23, 2016

Marquez,Patricio V. 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

Perú - Un sistema tributario que promueva el dinamismo de la actividad y el empleo (Spanish)

El progreso económico que ha registrado el Perú en las últimas dos décadas ha permitido ofrecer una mayor cantidad de servicios públicos, mejorar la infraestructura y financiar programas sociales. ... See More +

Brief 109102 JAN 10, 2016

Disclosed

Tajikistan - Tax Administration Reform Project (TARP) : Mid-term review mission - November 16 to 21, 2015 (Russian)

Aide Memoire 102178 NOV 21, 2015

English 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

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 : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses : Plateforme de collaboration sur les questions fiscales : boite à outils pour faire face aux difficultés liées au manque de comparables dans les analyses de prix de transfert (French)
See More +
AUG 01, 2017 116573 Working Paper
The platform for collaboration on tax : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (English)
See More +
JUN 22, 2017 116573 Working Paper
Does oil revenue crowd out other tax revenues ? policy lessons for Uganda (English)
See More +
MAY 01, 2017 WPS8048 Policy Research Working Paper
Tobacco taxation in the European Union : an overview (English)
See More +
APR 25, 2017 114324 Working Paper
Arithmetics and politics of domestic resource mobilization (English)
See More +
APR 17, 2017 WPS8029 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
Tax revenue mobilization : lessons from World Bank Group support for tax reform (English)
See More +
FEB 16, 2017 113533 Working Paper
The impact of fiscal policy on inequality and poverty in Chile (English)
See More +
JAN 10, 2017 WPS7939 Policy Research Working Paper
Guatemala - Transparency and Efficiency in Tax Administration Project (English)
See More +
DEC 12, 2016 PAD1384 Project Appraisal Document
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
Tajikistan - Tax Administration Reform Project - supervisory mission : October 17 to 21, 2016 (English)
See More +
OCT 17, 2016 110001 Aide Memoire
Expanding the global tax base : taxing to promote public goods : tobacco taxes : Summary report (English)
See More +
MAY 23, 2016 112347 Working Paper
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
Perú - Un sistema tributario que promueva el dinamismo de la actividad y el empleo (Spanish)
See More +
JAN 10, 2016 109102 Brief
Tajikistan - Tax Administration Reform Project (TARP) : Mid-term review mission - November 16 to 21, 2015 (Russian)
See More +
NOV 21, 2015 102178 Aide Memoire English
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