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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

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

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

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.

Tajikistan - Tax Administration Reform Project (TARP) : Mid-term review mission - November 16 to 21, 2015 (Russian)

Aide Memoire 102178 NOV 21, 2015

English

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

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

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

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

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

Ten principles of effective tobacco tax policy (English)

This brief provides guidance in the design of effective tobacco tax policies in countries such as the emerging ASEAN economies, where tax administration and enforcement capacity may not be as strong as in OECD countries. ... See More +

Brief 98420 JUL 01, 2015

Bredenkamp,Caryn; Iglesias,Roberto Magno; Kaiser,Kai-Alexander

Colombia - Second Programmatic Fiscal Sustainability and Growth Resilience Development Policy Loan Project (English)

Implementation Completion Report Review ICRR14767 JUN 25, 2015

Small firms’ formalization : the stick treatment (English)

Firm informality is pervasive throughout the developing world, Bangladesh being no exception. The informal status of many firms substantially reduces the tax basis and therefore impacts the provision of public goods. ... See More +

Policy Research Working Paper WPS7318 JUN 22, 2015

De Giorgi,Giacomo; Ploenzke,Matthew; Rahman,Aminur

The socioeconomic impacts of energy reform in Tunisia : a simulation approach (English)

Tunisian social development policy making has always counted on energy subsidies to play a pivotal role. Due to the increasingly unsustainable budget implications, a new strategy has begun to reform the subsidy system in the energy sector while striking a balance between improving fiscal and equity considerations without increasing social tensions. ... See More +

Policy Research Working Paper WPS7312 JUN 17, 2015

Cuesta Leiva,Jose Antonio; El Lahga,Abdelrahmen; Lara Ibarra,Gabriel

When winners feel like losers : evidence from an energy subsidy reform (English)

In 2011 the Government of El Salvador implemented a reform to the gas subsidy that increased the welfare of households in all but the top two deciles of the income distribution. ... See More +

Policy Research Working Paper WPS7265 MAY 15, 2015

Calvo-Gonzalez,Oscar; Cunha,Barbara; Trezzi,Riccardo

Cambodia - Public Financial Management Modernization Project : procurement plan (English)

Procurement Plan 97128 APR 01, 2015

The quest for subsidy reforms in Libya (English)

Shortly before the 2011 Libyan revolution, consumers' subsidies were rapidly increased by the regime in an effort to reduce social discontent. In the aftermath of the revolution, these subsidies became important for people's subsistence, but also a very heavy burden for the state budget. ... See More +

Policy Research Working Paper WPS7225 MAR 30, 2015

Araar,Abdelkrim; Choueiri,Nada; Verme,Paolo

An evaluation of the 2014 subsidy reforms in Morocco and a simulation of further reforms (English)

Under increasing budget pressure, Morocco carried out an extensive set of subsidy reforms in 2014 and is planning for further reforms for 2015–2017, which will eliminate most consumers' subsidies. ... See More +

Policy Research Working Paper WPS7224 MAR 30, 2015

Verme,Paolo; El Massnaoui,Khalid

DECPG weekly global economic brief (English)

Some of the headings included in this issue of the Development Economics Prospects Group (DECPG) weekly global economic newsletter are as follows: latest the Federal Open Market Committee (FOMC) statement cleared path toward first rate hike since the 2008 financial crisis; deflation continued in the Eurozone; Brazil’s outlook continued to dim; South Africa’s inflation dipped to four year low; greater revenue mobilization is critical for the South Asia region; tax collection has been held back for several interrelated reasons; and a renewed effort for tax reforms is needed in the region. ... See More +

Newsletter 98951 MAR 20, 2015

Shaukat Khan,Tehmina; Kambou,Gerard; Zhang,Jiayi

The distributional impact of fiscal policy in South Africa (English)

This paper uses the 2010/11 Income and Expenditure Survey for South Africa to analyze the progressivity of the main tax and social spending programs and quantify their impact on poverty and inequality. ... See More +

Policy Research Working Paper WPS7194 FEB 01, 2015

Inchauste, Gabriela; Lustig, Nora; Maboshe, Mashekwa; Purfield, Catriona; Woolard, Ingrid

Title Document Date Report No. Document Type Also available in
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
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)
Ten principles of effective tobacco tax policy (English)
See More +
JUL 01, 2015 98420 Brief
Colombia - Second Programmatic Fiscal Sustainability and Growth Resilience Development Policy Loan Project (English)
See More +
JUN 25, 2015 ICRR14767 Implementation Completion Report Review
Small firms’ formalization : the stick treatment (English)
See More +
JUN 22, 2015 WPS7318 Policy Research Working Paper
The socioeconomic impacts of energy reform in Tunisia : a simulation approach (English)
See More +
JUN 17, 2015 WPS7312 Policy Research Working Paper
When winners feel like losers : evidence from an energy subsidy reform (English)
See More +
MAY 15, 2015 WPS7265 Policy Research Working Paper
Cambodia - Public Financial Management Modernization Project : procurement plan (English)
See More +
APR 01, 2015 97128 Procurement Plan
The quest for subsidy reforms in Libya (English)
See More +
MAR 30, 2015 WPS7225 Policy Research Working Paper
An evaluation of the 2014 subsidy reforms in Morocco and a simulation of further reforms (English)
See More +
MAR 30, 2015 WPS7224 Policy Research Working Paper
DECPG weekly global economic brief (English)
See More +
MAR 20, 2015 98951 Newsletter
The distributional impact of fiscal policy in South Africa (English)
See More +
FEB 01, 2015 WPS7194 Policy Research Working Paper