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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, will 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

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

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

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

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 : procurement plan (English)

Procurement Plan 108259 SEP 13, 2016

Disclosed

Behavioral interventions in tax compliance : evidence from Guatemala (English)

This paper presents results from a large (43,387) nationwide randomized controlled trial in Guatemala that used reminders to promote tax compliance. ... See More +

Policy Research Working Paper WPS7690 JUN 01, 2016

Kettle,Stewart; Hernandez,Marco; Ruda,Simon; Sanders,Michael Disclosed

World development report 2017 : Domestic resource mobilization and the poor (English)

At the UN General Assembly of September 2015, countries around the world committed to the Sustainable Development Goals (SDGs). By 2030, counties committed to attain poverty and hunger eradication, healthy lives, quality education, gender equality and sustainable development. ... See More +

Working Paper 112946 MAY 26, 2016

Lustig,Nora 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

Indonesia - First Phase of Fiscal Reform Development Policy Loan Project (English)

The development objectives of First Phase of Fiscal Reform Development Policy Loan (DPL) Project in Indonesia were as follows: 1) improving composition of spending, budget execution and efficiency of spending; 2) increasing tax administration efficiency, compliance management and audit capability, and reducing the cost of paying taxes; and 3) increasing revenue potential and economic efficiency of tax policy. ... See More +

Program Document 104730 MAY 05, 2016

Disclosed

Does e-government improve government capacity ? evidence from tax administration and public procurement (English)

Using a cross-country data set on e-government systems, this paper analyzes whether e-filing of taxes and e-procurement adoption improves the capacity of governments to raise and spend resources through the lowering of tax compliance costs, improvement of public procurement competitiveness, and reduction of corruption. ... See More +

Policy Research Working Paper WPS7657 APR 28, 2016

Kochanova,Anna; Hasnain,Zahid; Larson,Bradley Robert Disclosed

Effects of fiscal policy shocks in an open economy : evidence from Canada (English)

What is the impact of fiscal policy shocks on key macroeconomic variables in Canada? This question triggered renewed interest in the aftermath of the 2008-09 Great Recession. ... See More +

Policy Research Working Paper WPS7654 APR 27, 2016

Tsoungui Belinga,Vincent De Paul 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

Can wage subsidies boost employment in the wake of an economic crisis? (English)

The rise in unemployment during an economic crisis poses a significant concern to policy makers. Moreover, layoffs could slow down the economic recovery, since re-hiring and training workers may be costly for firms. ... See More +

Brief 104562 APR 01, 2016

Bruhn,Miriam Disclosed

Title Document Date Report No. Document Type Also available in
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
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
The impact of fiscal policy on inequality and poverty in Chile (English)
See More +
JAN 10, 2017 WPS7939 Policy Research Working Paper
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
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
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 : procurement plan (English)
See More +
SEP 13, 2016 108259 Procurement Plan
Behavioral interventions in tax compliance : evidence from Guatemala (English)
See More +
JUN 01, 2016 WPS7690 Policy Research Working Paper
World development report 2017 : Domestic resource mobilization and the poor (English)
See More +
MAY 26, 2016 112946 Working Paper
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
Indonesia - First Phase of Fiscal Reform Development Policy Loan Project (English)
See More +
MAY 05, 2016 104730 Program Document
Does e-government improve government capacity ? evidence from tax administration and public procurement (English)
See More +
APR 28, 2016 WPS7657 Policy Research Working Paper
Effects of fiscal policy shocks in an open economy : evidence from Canada (English)
See More +
APR 27, 2016 WPS7654 Policy Research Working Paper
The platform for collaboration on tax : concept note (English)
See More +
APR 19, 2016 104902 Working Paper
Can wage subsidies boost employment in the wake of an economic crisis? (English)
See More +
APR 01, 2016 104562 Brief