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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

Disclosed

Taxation without representation ? experimental evidence from Ghana and Uganda on citizen action toward taxes, oil, and aid (English)

Seminal arguments in political economy hold that citizens will more readily demand accountability from governments for taxes than for non-tax revenue from oil or aid. ... See More +

Policy Research Working Paper WPS8137 JUL 05, 2017

de la Cuesta,Brandon; Milner,Helen V.; Nielson,Daniel Lafayette; Knack,Stephen 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

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

Applying behavioral insights to improve tax collection : experimental evidence from Poland (English)

Mobilizing domestic revenues efficiently is a priority for the Government of Poland, but it is not easy. There are numerous instruments that can be used to achieve this objective. ... See More +

Working Paper 116046 JUN 01, 2017

Hernandez,Marco; Jamison,Julian C; Korczyc,Ewa Joanna; Mazar,Nina; Sormani,Roberto Claudio Disclosed

Industrial policies vs public goods under asymmetric information (English)

This paper presents an analytical framework that captures the informational problems and trade-offs that policy makers face when choosing between public goods (for example, infrastructure) and industrial policies (for example, firm- or sector-specific subsidies). ... See More +

Policy Research Working Paper WPS8052 MAY 04, 2017

Hevia,Constantino; Loayza,Norman V.; Meza Cuadra Balcazar,Claudia Maria 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

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

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

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

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

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

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

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

Title Document Date Report No. Document Type Also available in
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
Taxation without representation ? experimental evidence from Ghana and Uganda on citizen action toward taxes, oil, and aid (English)
See More +
JUL 05, 2017 WPS8137 Policy Research Working Paper
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
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
Applying behavioral insights to improve tax collection : experimental evidence from Poland (English)
See More +
JUN 01, 2017 116046 Working Paper
Application of behavioral techniques to improve tax abrasiveness : results of empirical research conducted in Poland : Zastosowqnie technik behavioralnych w celu poprawy scirgqlnosci podatköw : wyniki badah empirycznych przeprowadzonych w Polsce (Polish)
See More +
JUN 01, 2017 116052 Working Paper
Industrial policies vs public goods under asymmetric information (English)
See More +
MAY 04, 2017 WPS8052 Policy Research 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
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
Tobacco taxation in the European Union : an overview (English)
See More +
APR 25, 2017 114324 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
Arithmetics and politics of domestic resource mobilization (English)
See More +
APR 17, 2017 WPS8029 Policy Research 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
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
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