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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

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

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

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

Why Is reducing energy subsidies a prudent, fair, and transformative policy for Indonesia? : 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

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

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

Paying taxes 2014 : the global picture (English)

Paying Taxes 2014 looks at tax regimes in 189 economies as part of the Doing Business series. The period covered by the study, 2004 to 2012, has seen the end of a sustained period of economic growth, a severe recession and a slow recovery. ... See More +

Working Paper 88638 NOV 19, 2013

PricewaterhouseCoopers; World Bank Group

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

The purpose of this study is to investigate the association between electronic filing (e-filing) and the total tax compliance costs incurred by small and medium size businesses in developing countries, based on survey data from South Africa, Ukraine, and Nepal. ... See More +

Policy Research Working Paper WPS6647 OCT 01, 2013

Yilmaz, Fatih; Coolidge, Jacqueline

What is the cost of a bowl of rice? : the impact of Sri Lanka's current trade and price policies on the incentive framework for agriculture (English)

Since 2004, Sri Lanka has pursued inward looking policies that have encouraged import substitution, especially with respect to agricultural commodities. ... See More +

Working Paper (Numbered Series) 72393 OCT 01, 2013

Piccioni, Norman; Gautam, Madhur

Palestinian Reform and Development Plan - Trust Fund (PRDP-TF) : third quarterly review (July - September 2013) (English)

The fiscal situation remains challenging, but as a result of the expenditure controls put in place by the Palestinian Authority (PA) another fiscal crisis this year is unlikely and some broader reform progress is also being made. ... See More +

Working Paper 84074 SEP 01, 2013

Tax at a glance for ECA countries (English)

The tax-at-a-glance provides an overview of the tax policy and tax administration system as well as main trends in tax reform for each Europe and Central Asia (ECA) country. ... See More +

Working Paper 84809 SEP 01, 2013

Khwaja, Munawer; Yang, Xuan

Title Document Date Report No. Document Type Also available in
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
Another attempt to reform Brazil's intergovernmental financing arrangements : preliminary results and future prospects (English)
See More +
JUN 01, 2014 88640 Brief
Do government private subsidies crowd out entrepreneurship ? (English)
See More +
JUN 01, 2014 WPS6917 Policy Research 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
Why Is reducing energy subsidies a prudent, fair, and transformative policy for Indonesia? : 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
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)
Revenue Mobilization Program for Results: VAT Improvement Program : technical assessment (English)
See More +
JAN 01, 2014 89302 Working Paper
Paying taxes 2014 : the global picture (English)
See More +
NOV 19, 2013 88638 Working Paper
Can e-filing reduce tax compliance costs in developing countries ? (English)
See More +
OCT 01, 2013 WPS6647 Policy Research Working Paper
What is the cost of a bowl of rice? : the impact of Sri Lanka's current trade and price policies on the incentive framework for agriculture (English)
See More +
OCT 01, 2013 72393 Working Paper (Numbered Series)
Palestinian Reform and Development Plan - Trust Fund (PRDP-TF) : third quarterly review (July - September 2013) (English)
See More +
SEP 01, 2013 84074 Working Paper
Tax at a glance for ECA countries (English)
See More +
SEP 01, 2013 84809 Working Paper