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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 : executive summary (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

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

Montenegro - Revenue Administration Reform Project (English)

The development objective of Revenue Administration Reform Project is to improve the effectiveness of operational functions of Montenegro’s Tax Administration (MTA) and to reduce the compliance costs for corporate taxpayers. ... See More +

Project Appraisal Document PAD1119 JUL 07, 2017

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

Update on activities of the platform for collaboration on tax (English)

The IMF, OECD, UN and World Bank Group established the Platform for Collaboration on Tax (PCT) to intensify their cooperation on tax issues in April 2016. ... See More +

Working Paper 117317 JUN 27, 2017

Disclosed

The platform for collaboration on tax : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (English)

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 JUN 22, 2017

Disclosed

Applying behavioral insights to improve tax collection : experimental evidence from Poland (English)

Mobilizing domestic revenues efficiently is a priority for the Government of Poland, but it is not easy. There are numerous instruments that can be used to achieve this objective. ... See More +

Working Paper 116046 JUN 01, 2017

Hernandez,Marco; Jamison,Julian C; Korczyc,Ewa Joanna; Mazar,Nina; Sormani,Roberto Claudio Disclosed

Reaping richer returns from public expenditures in agriculture (English)

Zambia’s economy has picked up in 2017 from the tough conditions of 2015 and 2016. Copper priceshave firmed, but they remain low when compared to their peak. ... See More +

Working Paper 117003 JUN 01, 2017

Smith,Gregory; Chinzara,Zivanemoyo Disclosed

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

Impact evaluation of the introduction of electronic tax filing in Tajikistan : endline report (English)

Across the world, different sectors of government are embracing the use of information technology in delivering services and interacting with citizens. ... See More +

Working Paper 115385 MAY 01, 2017

Okunogbe,Oyebola Motunrayo; Pouliquen,Victor Maurice Joseph Disclosed

Tobacco taxation : win-win for public health & domestic resources mobilization conference - summary of proceedings report (English)

The conference, on April 18th and 19th, 2017, was part of the 2017 World Bank Group (WBG)-International Monetary Fund (IMF) spring meetings. It was organized by the World Bank Group Global Tobacco Control Program, in collaboration with the World Health Organization (WHO), and with support from the Bill and Melinda Gates and Bloomberg Foundations. ... See More +

Working Paper 117147 APR 18, 2017

Disclosed

Title Document Date Report No. Document Type Also available in
The economics of tobacco farming in Indonesia (English)
See More +
OCT 06, 2017 120307 Working Paper
Latvia tax review : executive summary (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
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
Montenegro - Revenue Administration Reform Project (English)
See More +
JUL 07, 2017 PAD1119 Project Appraisal Document
Understanding the effects of the Taxa de Longo Prazo (TLP) reform in Brazil (Portuguese,English)
See More +
JUL 01, 2017 117812 Working Paper
Update on activities of the platform for collaboration on tax (English)
See More +
JUN 27, 2017 117317 Working Paper
The platform for collaboration on tax : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (English)
See More +
JUN 22, 2017 116573 Working Paper
Applying behavioral insights to improve tax collection : experimental evidence from Poland (English)
See More +
JUN 01, 2017 116046 Working Paper
Application of behavioral techniques to improve tax abrasiveness : results of empirical research conducted in Poland : Zastosowqnie technik behavioralnych w celu poprawy scirgqlnosci podatköw : wyniki badah empirycznych przeprowadzonych w Polsce (Polish)
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JUN 01, 2017 116052 Working Paper
Reaping richer returns from public expenditures in agriculture (English)
See More +
JUN 01, 2017 117003 Working Paper
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
Impact evaluation of the introduction of electronic tax filing in Tajikistan : endline report (English)
See More +
MAY 01, 2017 115385 Working Paper
Tobacco taxation : win-win for public health & domestic resources mobilization conference - summary of proceedings report (English)
See More +
APR 18, 2017 117147 Working Paper