Documentos e Relatórios

Tax Compliance in Romania (Inglês)

This paper uses statistical matching techniques to assess tax compliance and underreporting of labor income in Romania, overall and for different population groups, including among minimum wage workers...

Fiscal Incidence on the Island: Grenada’s Fiscal System and Its Incidence (Inglês)

This paper examines the distributional effects of fiscal policy in Grenada. Using data from the 2017–18 Living Conditions and Household Budgets Survey and following the Commitment to Equity analysis framework...

The Distributional Impact of Taxes and Social Spending in Bhutan : An Application with Limited Income Data (Inglês)

This paper analyzes the distributional impact of the tax-benefit system in Bhutan. It makes two main contributions: first, this is the first substantive study of this kind in Bhutan, and second, due to...

Disclosable Version of the ISR - Tax Administration Modernization Project - P163673 - Sequence No : 02 (Inglês)

Disclosable Version of the ISR - Tax Administration Modernization Project - P163673 - Sequence No : 01 (Inglês)

Income Inequality and Labor Market Regulations : A Comparative Analysis (Inglês)

This note argues that governments can address rising levels of income inequality not only by investing in areas such as social protection, health and education, but also by reforming their labor laws...

Reducing the costs and enhancing the benefits of formality : from the firm's perspective (Inglês)

The high incidence of informality in developing countries acts as a drag on economic development due to the associated efficiency and equity costs and implied weak governance. Policy makers therefore want...

Latvia tax review (Inglês)

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. The motivation behind the tax review is...

Latvia tax review (Inglês)

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. The motivation behind the tax review is...

Official Documents- Supplemental Letter No. 3 Ref. Performance Monitoring Indicators for Credit 5829-MD and Loan 8625-MD (Closing Package) (Inglês)

The demand for, and consequences of, formalization among informal firms in Sri Lanka (Inglês)

The majority of firms in most developing countries are informal. The authors of this paper conducted a field experiment in Sri Lanka that provided incentives for informal firms to formalize. Offering only...

Do informal firms want to formalize and does it help them if they do? (Inglês)

Most firms in developing countries are informal. Does it make sense for them to formalize? Hernando de Soto has famously argued that informal firms would like to be formal, only that burden some entry...

Undeclared economic activity in central and eastern Europe -- how taxes contribute and how countries respond to the problem (Inglês)

The paper examines the incentives and distortions created by tax policy and administration structures that motivate individuals to undeclare or under-declare work in the new EU member countries. It analyses...

Estimating the impact of labor taxes on employment and the balances of the social insurance funds in Turkey (Inglês)

High labor tax wedges and slow formal employment growth have combined to make labor tax reform an important economic policy issue in Turkey. This synthesis report presents the results of a series of empirical...

Announcement of New Member States of Central Europe, Baltics Face Weaker Growth Prospects in 2005 on April 14, 2005 (Inglês)

This news release, dated April 14, 2005, announces according to the World Bank’s European Union (EU)8 quarterly economic report, which covers the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland...

Special topic : Labor taxes and employment in the EU8 (Vol. 2 of 2) : Main report (Inglês)

The objective of this study is to assess the size of the tax wedge in the EU8 countries (eight Central European and Baltic EU accession countries, namely the Czech Republic, Estonia, Hungary, Latvia, Lithuania...

Tax deductions, environmental policy, and the "double dividend" hypothesis (Inglês)

The authors find that incorporating tax-favored consumption in models of environmental tax swaps may overturn key results from earlier studies. In particular, a revenue-neutral pollution tax (or auctioned...

Argentina - The fiscal dimension of the convertibility plan : a background report (Vol. 1 of 2) : Main report (Inglês)

This report focuses on Argentina's fiscal experience during the first years of the Convertibility Plan, evaluates selective important developments and programs affecting Argentina's fiscal condition, and...