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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 : 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

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

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

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

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

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

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

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

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

Firm financing in Chile after the 2014-15 tax reform: debt or equity ? debt or equity? (English)

This paper analyzes the effects of the 2014-15 Chilean tax reform on firms' incentives to retain earnings and finance their operations with equity versus debt. ... See More +

Policy Research Working Paper WPS7861 OCT 17, 2016

Hernandez,Fernando Leonardo Disclosed

Enhancing the effectiveness of external support in building tax capacity in developing countries : prepared for submission to G20 finance ministers (English)

This report responds to the February 2016 request from the Argentina, Australia, Brazil, Canada, China, France, Germany, India, Indonesia, Italy, Japan, Mexico, Russia, Saudi Arabia, South Africa, South Korea, Turkey, United Kingdom, United States, and the European Union (G20) for the International Monetary Fund (IMF), Organization for Economic Co-operation and Development ( OECD), United Nations, and World Bank Group to: recommend mechanisms to help ensure effective implementation of technical assistance programs, and recommend how countries can contribute funding for tax projects and direct technical assistance, and report back with recommendations at the July meeting. ... See More +

Working Paper 119100 JUL 01, 2016

Disclosed

Macedonia, former Yugoslav Republic of - Public Expenditure Policy-based Guarantee Project (English)

Ratings for the Public Expenditure Policy-based Guarantee (PBG) Project for Macedonia, former Yugoslav Republic of were as follows: outcome was moderately satisfactory, risk to development outcome was significant, Bank performance was moderately satisfactory, and Borrower performance was also moderately satisfactory. ... See More +

Project Performance Assessment Report 106281 JUN 28, 2016

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

Expanding the global tax base : taxing to promote public goods : tobacco taxes : Summary report (English)

This paper details explains the panel session examined country experiences and discussed the results achieved from the application of tobacco taxation as a policy measure to reduce harmful behavior for health, and prevent ill health, premature mortality and disabilities due to tobacco-related diseases while raising fiscal revenues and reducing health care expenditures. ... See More +

Working Paper 112347 MAY 23, 2016

Marquez,Patricio V. Disclosed

Lebanon – Land Administration System Modernization (Arabic)

Project Information and Integrated Safeguards Data Sheet PIDISDSC17681 MAY 12, 2016

Disclosed

Title Document Date Report No. Document Type Also available in
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 : Discussion draft : the taxation of offshore indirect transfers — a toolkit (English)
See More +
JUL 28, 2017 117797 Working Paper Spanish, French
Understanding the effects of the Taxa de Longo Prazo (TLP) reform in Brazil (Portuguese,English)
See More +
JUL 01, 2017 117812 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)
See More +
JUN 01, 2017 116052 Working Paper
Industrial policies vs public goods under asymmetric information (English)
See More +
MAY 04, 2017 WPS8052 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
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
Tax revenue mobilization : lessons from World Bank Group support for tax reform (English)
See More +
FEB 16, 2017 113533 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
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
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
Firm financing in Chile after the 2014-15 tax reform: debt or equity ? debt or equity? (English)
See More +
OCT 17, 2016 WPS7861 Policy Research Working Paper
Enhancing the effectiveness of external support in building tax capacity in developing countries : prepared for submission to G20 finance ministers (English)
See More +
JUL 01, 2016 119100 Working Paper
Macedonia, former Yugoslav Republic of - Public Expenditure Policy-based Guarantee Project (English)
See More +
JUN 28, 2016 106281 Project Performance Assessment Report
World development report 2017 : Domestic resource mobilization and the poor (English)
See More +
MAY 26, 2016 112946 Working Paper
Expanding the global tax base : taxing to promote public goods : tobacco taxes : Summary report (English)
See More +
MAY 23, 2016 112347 Working Paper
Lebanon – Land Administration System Modernization (Arabic)
See More +
MAY 12, 2016 PIDISDSC17681 Project Information and Integrated Safeguards Data Sheet