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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

Guatemala - Fiscal Space for Greater Opportunities First Programmatic Development Policy Loan Project (English)

Ratings for the Fiscal Space for Greater Opportunities First Programmatic Development Policy Loan Project and Enhanced Fiscal and Financial Management for Greater Opportunities Development Policy Loan Project for Guatemala were as follows: outcomes were moderately satisfactory, risk to development outcome was substantial, Bank performance was satisfactory, and Borrower performance was moderately satisfactory. ... See More +

Implementation Completion and Results Report ICR3756 MAR 31, 2016

Disclosed

Taxation, information, and withholding : evidence from Costa Rica (English)

This paper studies tax withholding on business sales, a widely used compliance mechanism which is largely ignored by public finance theory. The study introduces a withholding scheme, whereby the payer in a transaction collects tax from the payee, in a standard evasion model. ... See More +

Policy Research Working Paper WPS7600 MAR 14, 2016

Brockmeyer,Anne; Hernandez,Marco Disclosed

Can electronic tax invoicing improve tax compliance ? a case study of the Republic of Korea's electronic tax invoicing for value-added tax (English)

This paper reviews the Republic of Korea's experience with electronic tax invoices for its value-added tax regime from the perspectives of tax policy makers and administrators. ... See More +

Policy Research Working Paper WPS7592 MAR 07, 2016

Lee,Hyung Chul Disclosed

Small business tax regimes (English)

Simplified tax regimes for micro and small enterprises in developing countries are intended to facilitate voluntary tax compliance. However, survey evidence suggests that small business taxation based on simplified bookkeeping or turnover is sometimes perceived as too complex for microenterprises in countries with high illiteracy levels. ... See More +

Brief 104359 FEB 01, 2016

Coolidge,Jacqueline; Yilmaz,Fatih Disclosed

Paying taxes 2016 (English)

Since the first edition of paying taxes, and especially following the global financial crisis, the media, the public, and many policymakers have become increasingly interested in how international tax systems operate. ... See More +

Working Paper 103402 JAN 01, 2016

Disclosed

Rwanda's new companies : an overview of registrations, taxes, employment, and exports (English)

The Government of Rwanda has introduced several reforms since 2009 that have significantly improved the domestic business environment. One of the reforms is the one-stop shop for business registration. ... See More +

Policy Research Working Paper WPS7527 DEC 30, 2015

Savini Zangrandi,Michele; Mogollon,Maria Paulina Disclosed

Croatia - Revenue Administration Modernization Project (English)

Ratings for the Revenue Administration Modernization Project for Croatia were as follows: outcomes were moderately unsatisfactory, the risk to development outcome was low or negligible, the Bank performance was moderately unsatisfactory, and the Borrower performance was also moderately unsatisfactory. ... See More +

Implementation Completion and Results Report ICR3606 DEC 16, 2015

Disclosed

Toward a more business friendly tax regime : key challenges in South Asia (English)

This paper discusses competitiveness-related issues surrounding the design and administration of corporate and value added/sales taxes in four South Asian countries -- Bangladesh, India, Pakistan, and Sri Lanka. ... See More +

Policy Research Working Paper WPS7513 DEC 14, 2015

Reva,Anna Disclosed

Tobacco and alcohol excise taxes for improving public health and revenue outcomes : marrying sin and virtue ? (English)

Excise taxes on alcohol and tobacco have long been a dependable and significant revenue source in many countries. More recently, considerable attention has been paid to the way in which such taxes may also be used to attain public health objectives by reducing the consumption of products with adverse health and social impacts. ... See More +

Policy Research Working Paper WPS7500 NOV 23, 2015

Bird,Richard M. 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

MSME taxation in transition economies : country experience on the costs and benefits of introducing special tax regimes (English)

The paper analyzes the design of simplified small business tax regimes in Eastern Europe and Central Asia and the impact of such regimes on small business tax compliance. ... See More +

Policy Research Working Paper WPS7449 OCT 19, 2015

Engelschalk,Michael; Loeprick,Jan 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

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

Disclosed

Vietnam - Tax Administration Modernization Project (English)

Ratings for the Tax Administration Modernization Project for Vietnam were as follows: outcomes were not applicable, risk to development outcome was not applicable, Bank performance was unsatisfactory, and Borrower performance was unsatisfactory. ... See More +

Note on Cancelled Operation NCO3295 SEP 21, 2015

Disclosed

The challenge of subnational revenue mobilization : the case of Edo state in Nigeria (English)

Nigeria operates a decentralized system of government consisting of three tiers of government - a federal government, 36 state governments, and 774 local governments. ... See More +

Brief 99728 SEP 01, 2015

Joseph-Raji,Gloria Aitalohi Disclosed

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 Disclosed

Title Document Date Report No. Document Type Also available in
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
Guatemala - Fiscal Space for Greater Opportunities First Programmatic Development Policy Loan Project (English)
See More +
MAR 31, 2016 ICR3756 Implementation Completion and Results Report
Taxation, information, and withholding : evidence from Costa Rica (English)
See More +
MAR 14, 2016 WPS7600 Policy Research Working Paper
Can electronic tax invoicing improve tax compliance ? a case study of the Republic of Korea's electronic tax invoicing for value-added tax (English)
See More +
MAR 07, 2016 WPS7592 Policy Research Working Paper
Small business tax regimes (English)
See More +
FEB 01, 2016 104359 Brief
Paying taxes 2016 (English)
See More +
JAN 01, 2016 103402 Working Paper
Rwanda's new companies : an overview of registrations, taxes, employment, and exports (English)
See More +
DEC 30, 2015 WPS7527 Policy Research Working Paper
Croatia - Revenue Administration Modernization Project (English)
See More +
DEC 16, 2015 ICR3606 Implementation Completion and Results Report
Toward a more business friendly tax regime : key challenges in South Asia (English)
See More +
DEC 14, 2015 WPS7513 Policy Research Working Paper
Tobacco and alcohol excise taxes for improving public health and revenue outcomes : marrying sin and virtue ? (English)
See More +
NOV 23, 2015 WPS7500 Policy Research Working Paper
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
MSME taxation in transition economies : country experience on the costs and benefits of introducing special tax regimes (English)
See More +
OCT 19, 2015 WPS7449 Policy Research Working Paper
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
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
Vietnam - Tax Administration Modernization Project (English)
See More +
SEP 21, 2015 NCO3295 Note on Cancelled Operation
The challenge of subnational revenue mobilization : the case of Edo state in Nigeria (English)
See More +
SEP 01, 2015 99728 Brief
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)