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Industrial policies vs public goods under asymmetric information (English)

This paper presents an analytical framework that captures the informational problems and trade-offs that policy makers face when choosing between public goods (for example, infrastructure) and industrial policies (for example, firm- or sector-specific subsidies). ... See More +

Policy Research Working Paper WPS8052 MAY 04, 2017

Hevia,Constantino; Loayza,Norman V.; Meza Cuadra Balcazar,Claudia Maria Disclosed

Does oil revenue crowd out other tax revenues ? policy lessons for Uganda (English)

This paper examines the relationship between hydrocarbon and non-hydrocarbon revenues using a probabilistic panel model with data covering 30 resource-rich countries over 1992-2012. ... See More +

Policy Research Working Paper WPS8048 MAY 01, 2017

Tsoungui Belinga,Vincent De Paul; Melou,Maximillien Kaffo; Nganou,Jean-Pascal Disclosed

Tobacco taxation in Turkey : an overview of policy measures and results (English)

Turkey’s government increased tobacco tax revenue and lowered tobacco consumption by increasing tobacco tax rates significantly between 2003 and 2013. ... See More +

Working Paper 114284 APR 25, 2017

Cetinkaya,Volkan; Marquez,Patricio V. Disclosed

Tobacco taxation in the European Union : an overview (English)

The European Union has a long experience in tobacco tax harmonization, which provides useful lessons learned. In the European Union, tobacco tax harmonization took place in stages, and currently all Member States have agreed upon definitions, tax base, and minimum excise duty rates for all product categories of manufactured tobacco. ... See More +

Working Paper 114324 APR 25, 2017

Bouw, Annerie Disclosed

Arithmetics and politics of domestic resource mobilization (English)

The 2015 United Nations resolution on Financing for Development stresses the importance of effective resource mobilization and use of domestic resources to pursue sustainable development. ... See More +

Policy Research Working Paper WPS8029 APR 17, 2017

Bolch,Kimberly Blair; Ceriani,Lidia; Lopez-Calva,Luis-Felipe Disclosed

Estimating the distributional impact of increasing taxes on tobacco products in Armenia : results from an extended cost-effectiveness analysis (English)

At present, tobacco taxes in Armenia are among the lowest in Europe and Central Asia. Global experience has shown that increasing taxes on tobacco is one of the most cost effective public health interventions. ... See More +

Working Paper 114323 APR 14, 2017

Postolovska,Iryna; Lavado,Rouselle F.; Tarr, Gillian; Verguet, Stephane Disclosed

First global conference of the platform for collaboration on tax - taxation and the sustainable development goals : draft concept note and agenda (English)

The members of the Platform for Collaboration on Tax will hold their first Global Conference on February 14-16, 2018 at the UN Headquarters in New York, under the theme 'Taxation and the Sustainable Development Goals (SDGs)'. ... See More +

Working Paper 114045 MAR 31, 2017

Calidonio Aguilar,Perla Rocio Disclosed

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, would 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

Title Document Date Report No. Document Type Also available in
Industrial policies vs public goods under asymmetric information (English)
See More +
MAY 04, 2017 WPS8052 Policy Research Working Paper
Does oil revenue crowd out other tax revenues ? policy lessons for Uganda (English)
See More +
MAY 01, 2017 WPS8048 Policy Research Working Paper
Tobacco taxation in Turkey : an overview of policy measures and results (English)
See More +
APR 25, 2017 114284 Working Paper
Tobacco taxation in the European Union : an overview (English)
See More +
APR 25, 2017 114324 Working Paper
Arithmetics and politics of domestic resource mobilization (English)
See More +
APR 17, 2017 WPS8029 Policy Research Working Paper
Estimating the distributional impact of increasing taxes on tobacco products in Armenia : results from an extended cost-effectiveness analysis (English)
See More +
APR 14, 2017 114323 Working Paper
First global conference of the platform for collaboration on tax - taxation and the sustainable development goals : draft concept note and agenda (English)
See More +
MAR 31, 2017 114045 Working Paper
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