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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

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

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

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 Brazil's 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

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

Overall Palestinian economic growth has slowed considerably. After a period of sustained economic recovery between 2007 and 2011 when average yearly growth exceeded 8 percent, the economy has significantly slowed down since 2012. ... See More +

Working Paper 90170 JUN 01, 2014

Revenue potential, tax space, and tax gap : a comparative analysis (English)

This paper contributes to the empirical literature on the key determinants of the revenue generating potential in 61 countries. The paper uses a broad set of data and econometric methods to conduct analyses that are of relevance to revenue potential. ... See More +

Policy Research Working Paper WPS6868 MAY 01, 2014

Khwaja, Munawer Sultan; Iyer, Indira

Armenia - Public expenditure review : expanding the fiscal envelope (English)

Armenia's small revenue and spending envelopes limit the government's ability to influence the economy, even while its influence through laws, rules, and regulations is significant. ... See More +

Public Expenditure Review 88586 MAY 01, 2014

Kazakhstan - Tax Administration Reform Project : procurement plan (English,Russian)

Procurement Plan 86508 APR 02, 2014

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

The Palestinian Authority (PA) managed to enhance revenue generation and contain its expenditures in first quarter of 2014 (Q1 2014). Domestic tax revenues performed well in Q1 2014 growing by 24 percent when compared to the same period last year (although mainly due to advance payments not reflecting a significant widening or deepening of the tax base). ... See More +

Working Paper 90169 MAR 01, 2014

Why is reducing energy subsidies a prudent, fair, and transformative policy for Indonesia? (English)

If there was one bold and timely policy to transform Indonesia, this is it. In 2012, spending on energy subsidies claimed more than one-fifth of the central government's budget, that is, more than three times the allocation for infrastructure such as roads, water, electricity and irrigation networks, and three times the government wide spending on health. ... See More +

Brief 86815 MAR 01, 2014

Diop, Ndiame

Reforming subsidies in Morocco (English)

The cost of the subsidy system in Morocco peaked at 6.6 percent of gross domestic product (GDP) in 2012, an amount larger than the country's total investment budget for that year. ... See More +

Brief 84516 FEB 01, 2014

Verme, Paolo; El-Massnaoui, Khalid; Araar, Abdelkrim

Does e-filing reduce tax compliance costs in developing countries? (English)

As the use of e-fi ling of tax returns has spread from developed to developing
countries, it has been clear that this sort of reform can reduce errors and opportunities for corruption. ... See More +

Brief 91191 FEB 01, 2014

Coolidge, Jacqueline; Yilmaz, Fatih

Bangladesh - Revenue Mobilization Program for Results : VAT Improvement Program Project (English)

Program Information Document PID2653 JAN 29, 2014

Restructuring Corporate Income Tax (CIT) and Value Added Tax (VAT) in Vietnam : an analysis of current changes and agenda for the future (English)

The study is in two parts, part one covering the various policy aspects of Corporate Income Tax (CIT) and includes issues such as expenses and deductions to determine the tax base, transfer pricing, thin capitalization, taxation of special entities, and tax incentives. ... See More +

Working Paper AUS1671 JAN 01, 2014

Shukla, Gangadha Parasad; Bhattacharya, Sandeep

Study on tax expenditures in Pakistan (English)

The problems of high fiscal deficit, high current account deficit, and high inflation faced by the government of Pakistan are linked to Pakistan's weak tax revenue effort. ... See More +

Working Paper (Numbered Series) 87103 JAN 01, 2014

Ahmed, Ather Maqsood; Ather, Robina

Bangladesh - Revenue Mobilization Program for Results: VAT Improvement Program - technical assessment (English)

This operation will support the VAT Improvement Program to assist the National Board of Revenue (NBR) in streamlining and modernizing Value Added Tax (VAT) operations and establishing an integrated VAT Management System for the purposes of implementing the new regime. ... See More +

Working Paper 89302 JAN 01, 2014

Can specialized tax software reduce tax compliance costs in developing countries? (English)

The World Bank Group conducted a study, using data from a number of surveys of businesses in developing countries, to investigate the association between the use of specialized tax software and total tax compliance costs. ... See More +

Brief 90756 JAN 01, 2014

Coolidge, Jacqueline; Yilmaz, Fatih

Title Document Date Report No. Document Type Also available in
Green subsidies and the WTO (English)
See More +
OCT 01, 2014 WPS7060 Policy Research 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
Paraguay - Public Sector Development Policy Loan Project (English)
See More +
JUN 13, 2014 ICR2961 Implementation Completion and Results Report Spanish
Do government private subsidies crowd out entrepreneurship ? (English)
See More +
JUN 01, 2014 WPS6917 Policy Research Working Paper
Another attempt to reform Brazil's intergovernmental financing arrangements : preliminary results and future prospects (English)
See More +
JUN 01, 2014 88640 Brief
Palestinian Reform and Development Plan - Trust Fund (PRDP-TF) : quarterly review (April to June 2014) (English)
See More +
JUN 01, 2014 90170 Working Paper
Revenue potential, tax space, and tax gap : a comparative analysis (English)
See More +
MAY 01, 2014 WPS6868 Policy Research Working Paper
Armenia - Public expenditure review : expanding the fiscal envelope (English)
See More +
MAY 01, 2014 88586 Public Expenditure Review
Kazakhstan - Tax Administration Reform Project : procurement plan (English,Russian)
See More +
APR 02, 2014 86508 Procurement Plan
Palestinian Reform and Development Plan - Trust Fund (PRDP-TF) : quarterly review (January to March 2014) (English)
See More +
MAR 01, 2014 90169 Working Paper
Why is reducing energy subsidies a prudent, fair, and transformative policy for Indonesia? (English)
See More +
MAR 01, 2014 86815 Brief
Reforming subsidies in Morocco (English)
See More +
FEB 01, 2014 84516 Brief
Does e-filing reduce tax compliance costs in developing countries? (English)
See More +
FEB 01, 2014 91191 Brief
Bangladesh - Revenue Mobilization Program for Results : VAT Improvement Program Project (English)
See More +
JAN 29, 2014 PID2653 Program Information Document
Restructuring Corporate Income Tax (CIT) and Value Added Tax (VAT) in Vietnam : an analysis of current changes and agenda for the future (English)
See More +
JAN 01, 2014 AUS1671 Working Paper
Study on tax expenditures in Pakistan (English)
See More +
JAN 01, 2014 87103 Working Paper (Numbered Series)
Bangladesh - Revenue Mobilization Program for Results: VAT Improvement Program - technical assessment (English)
See More +
JAN 01, 2014 89302 Working Paper
Can specialized tax software reduce tax compliance costs in developing countries? (English)
See More +
JAN 01, 2014 90756 Brief