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When context matters : increasing tax payments in Poland (English)

An experiment in Poland showed it was possible to increase the number of people paying taxes by 21 percent just by changing the wording on letters the government sent to non-payers. ... See More +

Brief 123252 FEB 05, 2018

Disclosed

Tobacco tax reform at the crossroads of health and development : technical report of the World Bank Group global tobacco control program : Executive summary (French)

There is a policy measure that can simultaneously save millions of lives, reduce poverty, and increase countries’ domestic resources for financing development. ... See More +

Working Paper 119792 JAN 31, 2018

V. Márquez y, Patricio; Moreno-Dodson,Blanca Japanese, Spanish, Arabic, Portuguese, Russian, Chinese, English Disclosed

Kazakhstan - Tax Administration Reform Project : restructuring (English)

The development objective of the Tax Administration Reform Project for Kazakhstan is to reform and strengthen the tax administration to improve the level of voluntary compliance, enhance effectiveness to fight tax evasion, increase administrative efficiency, and reduce the potential for corruption. ... See More +

Project Paper RES30686 JAN 18, 2018

Malik,Waleed Haider Disclosed

The platform for collaboration on tax : Discussion draft : the taxation of offshore indirect transfers - a toolkit (English)

On August 1st 2017, interested parties were invited to provide comments on the discussion draft of a toolkit on the Taxation of Offshore Indirect Transfers. ... See More +

Working Paper 121890 DEC 01, 2017

Disclosed

Senegal - Impact on tobacco use and tax revenues (English)

This study has three main objectives. First, it aims to assess the impact of tobacco excise tax increases over 2012-14 on prices, consumption levels, and tax revenues in Senegal, as well as the response by tobacco companies to such increases. ... See More +

Working Paper 122926 DEC 01, 2017

Disclosed

A regime-based effect of fiscal policy : evidence from an emerging economy (English)

In recent years, few authors have attempted to address the question of whether the state of the economy influences the impact of fiscal policy on the economy. ... See More +

Policy Research Working Paper WPS8258 NOV 28, 2017

Bouzid,Bechir Naier Disclosed

The impact of fiscal policy on inequality and poverty in Zambia (English)

This study assesses the redistributive impact of fiscal policy––and its individual elements––in Zambia. Zambia's 2015 fiscal policy reduces inequality; the largest reduction is created by in-kind public service expenditures on education. ... See More +

Policy Research Working Paper WPS8246 NOV 20, 2017

Jellema,Jon Robbert; De La Fuente,Alejandro; Rosales,Manuel Disclosed

The economics of tobacco taxation and employment in Indonesia (English)

The objective of this report is to analyze the recent employment trends in the Indonesian tobacco industry and estimate the potential effects of raising cigarette taxes on employment in the tobacco manufacturing sector. ... See More +

Working Paper 120352 OCT 10, 2017

Sahadewo,Gumilang Aryo; Iglesias,Roberto Magno; Araujo,Edson Correia; Nargis,Nigar; Harimurti,Pandu; Drope,Jeffrey; Li,Qing; Durazo,Josefine; Witoelar,Firman; Sikoki,Bondan Supraptilah Disclosed

The economics of tobacco farming in Indonesia (English)

This report aims to contribute to the policy debate over the reform of the Indonesian tobacco excise tax system by reporting results of a nationally representative survey of and focus group discussion with smallholder tobacco farmers that examine their livelihoods and how tobacco tax reform may affect these households. ... See More +

Working Paper 120307 OCT 06, 2017

Drope,Jeffrey; Li,Qing; Araujo,Edson Correia; Harimurti,Pandu; Sahadewo,Gumilang Aryo; Nargis,Nigar; Durazo,Josefine; Witoelar,Firman; Sikoki,Bondan Supraptilah Disclosed

Latvia tax review (English)

Latvia's Ministry of Finance requested the World Bank to collaborate on a review of the country's tax system as input for the design a medium-term tax strategy. ... See More +

Working Paper 120580 OCT 01, 2017

Jacobs,Bas; Sinnott,Emily; Skrok,Emilia; Hazans,Mihails; Mosberger,Palma; Pluta,Anna; Rastrigina,Olga; Dillinger,William R. Disclosed

Regressive or progressive? : the effect of tobacco taxes in Ukraine (English)

Tobacco taxes are usually considered regressive as the poorest individuals allocate larger shares of their budget towards the purchase of tobacco related products. ... See More +

Working Paper 120205 SEP 27, 2017

Fuchs,Alan; Meneses,Francisco Jalles Disclosed

Kazakhstan - Tax Administration Reform Project : restructuring (English)

The development objective of the Tax Administration Reform Project is to reform and strengthen the tax administration to improve the level of voluntary compliance, enhance effectiveness to fight tax evasion, increase administrative efficiency, and reduce the potential for corruption. ... See More +

Project Paper RES29270 SEP 07, 2017

Burunciuc,Lilia Disclosed

The platform for collaboration on tax : Borrador de consulta : Guía práctica sobre los impuestos a las transferencias indirectas transnacionales (Spanish)

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 AUG 31, 2017

French, English Disclosed

The distributional impact of taxes and transfers : evidence from eight low- and middle-income countries (English)

In addition to its impact on economic growth and macroeconomic stability, fiscal policy affects the distribution of income across households and individuals through the use of taxes and expenditures. ... See More +

Publication 119229 AUG 24, 2017

Inchauste Comboni,Maria Gabriela; Lustig,Nora-451471; Younger,Stephen D.; Khachatryan,Artsvi; Hill,Ruth; Tsehaye,Eyasu; Kahsay,Tassew Woldehanna; Cancho,Cesar A.; Bondarenko,Elena; Jellema,Jon Robbert; Wai-Poi,Matthew Grant; Afkar,Rythia; Alam,Shamma Adeeb; Serajuddin,Umar; Lopez-Calva,Luis-Felipe; Matytsin,Mikhail; Popova,Daria; Maboshe,Mashekwa; Purfield,Catriona Mary; Woolard,Ingrid Denise; Arunatilake,Nisha Kanthimathie Disclosed

The platform for collaboration on tax : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses : Plateforme de collaboration sur les questions fiscales : boite à outils pour faire face aux difficultés liées au manque de comparables dans les analyses de prix de transfert (French)

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 AUG 01, 2017

Disclosed

Statement of development credits for July 31, 2017 : others (Vol. 2) (English)

Working Paper 119197 JUL 31, 2017

Disclosed

The platform for collaboration on tax : Projet soumis à commentaires : L'imposition des transferts indirects opérés à l'étranger – une boîte à outils (French)

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

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

Spanish, French 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

Title Document Date Report No. Document Type Also available in
When context matters : increasing tax payments in Poland (English)
See More +
FEB 05, 2018 123252 Brief
Tobacco tax reform at the crossroads of health and development : technical report of the World Bank Group global tobacco control program : Executive summary (French)
See More +
JAN 31, 2018 119792 Working Paper Japanese, Spanish, Arabic, Portuguese, Russian, Chinese, English
Kazakhstan - Tax Administration Reform Project : restructuring (English)
See More +
JAN 18, 2018 RES30686 Project Paper
The platform for collaboration on tax : Discussion draft : the taxation of offshore indirect transfers - a toolkit (English)
See More +
DEC 01, 2017 121890 Working Paper
Senegal - Impact on tobacco use and tax revenues (English)
See More +
DEC 01, 2017 122926 Working Paper
A regime-based effect of fiscal policy : evidence from an emerging economy (English)
See More +
NOV 28, 2017 WPS8258 Policy Research Working Paper
The impact of fiscal policy on inequality and poverty in Zambia (English)
See More +
NOV 20, 2017 WPS8246 Policy Research Working Paper
The economics of tobacco taxation and employment in Indonesia (English)
See More +
OCT 10, 2017 120352 Working Paper
The economics of tobacco farming in Indonesia (English)
See More +
OCT 06, 2017 120307 Working Paper
Latvia tax review (English)
See More +
OCT 01, 2017 120580 Working Paper
Regressive or progressive? : the effect of tobacco taxes in Ukraine (English)
See More +
SEP 27, 2017 120205 Working Paper
Kazakhstan - Tax Administration Reform Project : restructuring (English)
See More +
SEP 07, 2017 RES29270 Project Paper
The platform for collaboration on tax : Borrador de consulta : Guía práctica sobre los impuestos a las transferencias indirectas transnacionales (Spanish)
See More +
AUG 31, 2017 117797 Working Paper French, English
The distributional impact of taxes and transfers : evidence from eight low- and middle-income countries (English)
See More +
AUG 24, 2017 119229 Publication
The platform for collaboration on tax : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses : Plateforme de collaboration sur les questions fiscales : boite à outils pour faire face aux difficultés liées au manque de comparables dans les analyses de prix de transfert (French)
See More +
AUG 01, 2017 116573 Working Paper
Statement of development credits for July 31, 2017 : others (Vol. 2) (English)
See More +
JUL 31, 2017 119197 Working Paper
The platform for collaboration on tax : Projet soumis à commentaires : L'imposition des transferts indirects opérés à l'étranger – une boîte à outils (French)
See More +
JUL 28, 2017 117797 Working Paper
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 Spanish, French
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