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Tanzania economic update : why should Tanzanians pay taxes? The unavoidable need to finance economic development (English)

This seventh economic update goes to the heart of one of the main challenges faced by Tanzania: how can the country finance its development? This is a fundamental question when aid is coming down as a proportion of a growing GDP, and as access to financial markets remains limited. ... See More +

Working Paper (Numbered Series) 97720 JUL 01, 2015

Kajange,Justina

Small firms’ formalization : the stick treatment (English)

Firm informality is pervasive throughout the developing world, Bangladesh being no exception. The informal status of many firms substantially reduces the tax basis and therefore impacts the provision of public goods. ... See More +

Policy Research Working Paper WPS7318 JUN 22, 2015

De Giorgi,Giacomo; Ploenzke,Matthew; Rahman,Aminur

The socioeconomic impacts of energy reform in Tunisia : a simulation approach (English)

Tunisian social development policy making has always counted on energy subsidies to play a pivotal role. Due to the increasingly unsustainable budget implications, a new strategy has begun to reform the subsidy system in the energy sector while striking a balance between improving fiscal and equity considerations without increasing social tensions. ... See More +

Policy Research Working Paper WPS7312 JUN 17, 2015

Cuesta Leiva,Jose Antonio; El Lahga,Abdelrahmen; Lara Ibarra,Gabriel

When winners feel like losers : evidence from an energy subsidy reform (English)

In 2011 the Government of El Salvador implemented a reform to the gas subsidy that increased the welfare of households in all but the top two deciles of the income distribution. ... See More +

Policy Research Working Paper WPS7265 MAY 15, 2015

Calvo-Gonzalez,Oscar; Cunha,Barbara; Trezzi,Riccardo

Cambodia - Public Financial Management Modernization Project : procurement plan (English)

Procurement Plan 97128 APR 01, 2015

The quest for subsidy reforms in Libya (English)

Shortly before the 2011 Libyan revolution, consumers subsidies were rapidly increased by the regime in an effort to reduce social discontent. In the aftermath of the revolution, these subsidies became important for peoples subsistence, but also a very heavy burden for the state budget. ... See More +

Policy Research Working Paper WPS7225 MAR 30, 2015

Araar,Abdelkrim; Choueiri,Nada; Verme,Paolo

An evaluation of the 2014 subsidy reforms in Morocco and a simulation of further reforms (English)

Under increasing budget pressure, Morocco carried out an extensive set of subsidy reforms in 2014 and is planning for further reforms for 2015–2017, which will eliminate most consumers subsidies. ... See More +

Policy Research Working Paper WPS7224 MAR 30, 2015

Verme,Paolo; El Massnaoui,Khalid

The distributional impact of fiscal policy in South Africa (English)

This paper uses the 2010/11 Income and Expenditure Survey for South Africa to analyze the progressivity of the main tax and social spending programs and quantify their impact on poverty and inequality. ... See More +

Policy Research Working Paper WPS7194 FEB 01, 2015

Inchauste, Gabriela; Lustig, Nora; Maboshe, Mashekwa; Purfield, Catriona; Woolard, Ingrid

Palestinian Reform and Development Plan - Trust Fund (PRDP-TF) : quarterly review (July to September 2014) (English)

The Palestinian Authority’s (PA) fiscal situation remains difficult and the latest conflict in Gaza has placed further pressure on an already tight budget. ... See More +

Working Paper 93854 JAN 23, 2015

Paying taxes 2015 : the global picture - the changing face of tax compliance in 189 economies worldwide (English)

This is the tenth year that the paying taxes indicator has been part of the World Bank Doing Business project. The journey over the period of the study has been an eventful and interesting one and the economic backdrop continues to present a challenging environment for governments as they consider their future fiscal policies. ... See More +

Working Paper 95219 JAN 01, 2015

Weeghel, Stef van

Green subsidies and the WTO (English)

This paper provides a detailed explanation how the law of the World Trade Organization regulates environmental subsidies with a focus on renewable energy subsidies. ... See More +

Policy Research Working Paper WPS7060 OCT 01, 2014

Charnovitz, Steve

Paraguay - Strengthening tax administration and SOE corporate governance : output version for decision meeting (English)

This document describes the activities carried out and results achieved under the strengthening tax administration and state-owned enterprises (SOE) corporate governance non - lending technical assistance (NLTA). ... See More +

Working Paper ACS9985 AUG 05, 2014

Small business tax policy, informality, and tax evasion -- evidence from Georgia (English)

Using a panel of administrative data and regression discontinuity analysis, this paper examines how the introduction of preferential tax regimes for Georgian micro and small businesses in 2010 affects formal firm creation and tax compliance. ... See More +

Policy Research Working Paper WPS7010 AUG 01, 2014

Bruhn, Miriam; Loeprick, Jan

Can tax simplification help lower tax corruption ? (English)

This paper seeks to find empirical evidence of a link between tax simplification and corruption in tax administration. It attempts to do this by first defining tax simplicity as a measurable variable and exploring empirical relationships between simpler tax regimes and corruption in tax administration. ... See More +

Policy Research Working Paper WPS6988 JUL 01, 2014

Awasthi, Rajul; Bayraktar, Nihal

Comparative study of the mining tax regime for minerl exploitation in Kazakhstan (English)

Kazakhstan is rich in both minerals and hydrocarbons. While the hydrocarbons sector is relatively successful, the minerals sector has failed to achieve its potential. ... See More +

Working Paper 94482 JUN 17, 2014

Paraguay - Public Sector Development Policy Loan Project (English)

Ratings for the Public Sector Development Policy Loan Project for Paraguay were as follows: outcomes were moderately satisfactory, the risk to development outcome was moderate, the Bank performance was satisfactory, and the Borrower performance was moderately satisfactory. ... See More +

Implementation Completion and Results Report ICR2961 JUN 13, 2014

Spanish

Kosovo - Public sector revenues : tax policies, tax evasion, and tax gaps (English)

Kosovo has a simple tax system and relatively low tax rates. A risky feature of Kosovo’s tax system is the high dependence on border taxes. In 2012, 71 percent of revenue was collected at the border in the form of trade taxes and value added tax (VAT) on imports. ... See More +

Public Expenditure Review 89195 JUN 01, 2014

Albanian

Do government private subsidies crowd out entrepreneurship ? (English)

Although several studies have found a negative relationship between government spending and entrepreneurship, much debate remains regarding the components of government spending responsible for this association. ... See More +

Policy Research Working Paper WPS6917 JUN 01, 2014

Islam, Asif

Another attempt to reform Brazils intergovernmental financing arrangements : preliminary results and future prospects (English)

Since the mid-1990s, Brazil has struggled, with limited success, to reform its intergovernmental financing arrangements. Every four years, the electoral cycle brings promises of much needed reforms. ... See More +

Brief 88640 JUN 01, 2014

Barroso, Rafael; Araujo, Jorge Thompson

Title Document Date Report No. Document Type Also available in
Tanzania economic update : why should Tanzanians pay taxes? The unavoidable need to finance economic development (English)
See More +
JUL 01, 2015 97720 Working Paper (Numbered Series)
Small firms’ formalization : the stick treatment (English)
See More +
JUN 22, 2015 WPS7318 Policy Research Working Paper
The socioeconomic impacts of energy reform in Tunisia : a simulation approach (English)
See More +
JUN 17, 2015 WPS7312 Policy Research Working Paper
When winners feel like losers : evidence from an energy subsidy reform (English)
See More +
MAY 15, 2015 WPS7265 Policy Research Working Paper
Cambodia - Public Financial Management Modernization Project : procurement plan (English)
See More +
APR 01, 2015 97128 Procurement Plan
The quest for subsidy reforms in Libya (English)
See More +
MAR 30, 2015 WPS7225 Policy Research Working Paper
An evaluation of the 2014 subsidy reforms in Morocco and a simulation of further reforms (English)
See More +
MAR 30, 2015 WPS7224 Policy Research Working Paper
The distributional impact of fiscal policy in South Africa (English)
See More +
FEB 01, 2015 WPS7194 Policy Research Working Paper
Palestinian Reform and Development Plan - Trust Fund (PRDP-TF) : quarterly review (July to September 2014) (English)
See More +
JAN 23, 2015 93854 Working Paper
Paying taxes 2015 : the global picture - the changing face of tax compliance in 189 economies worldwide (English)
See More +
JAN 01, 2015 95219 Working Paper
Green subsidies and the WTO (English)
See More +
OCT 01, 2014 WPS7060 Policy Research Working Paper
Paraguay - Strengthening tax administration and SOE corporate governance : output version for decision meeting (English)
See More +
AUG 05, 2014 ACS9985 Working Paper
Small business tax policy, informality, and tax evasion -- evidence from Georgia (English)
See More +
AUG 01, 2014 WPS7010 Policy Research Working Paper
Can tax simplification help lower tax corruption ? (English)
See More +
JUL 01, 2014 WPS6988 Policy Research Working Paper
Guatemala - Enhanced Fiscal and Financial Management for Greater Opportunities Development Policy Loan Project : chair summary (English)
See More +
JUN 17, 2014 88882 Board Summary
Comparative study of the mining tax regime for minerl exploitation in Kazakhstan (English)
See More +
JUN 17, 2014 94482 Working Paper
Paraguay - Public Sector Development Policy Loan Project (English)
See More +
JUN 13, 2014 ICR2961 Implementation Completion and Results Report Spanish
Kosovo - Public sector revenues : tax policies, tax evasion, and tax gaps (English)
See More +
JUN 01, 2014 89195 Public Expenditure Review Albanian
Do government private subsidies crowd out entrepreneurship ? (English)
See More +
JUN 01, 2014 WPS6917 Policy Research Working Paper
Another attempt to reform Brazils intergovernmental financing arrangements : preliminary results and future prospects (English)
See More +
JUN 01, 2014 88640 Brief