Documents & Reports
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Measuring, Reporting, and Verifying (MRV) Carbon Credits (English)
Sustainable development experts and policy makers expect carbon markets to drive climate finance and help meet climate goals. Carbon pricing and carbon markets continue to evolve and grow. New schemes...
Document Type: Brief Report No.: 197669 Document Date: February 28, 2025 Disclosure Status: Disclosed Author: World Bank
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Datos Administrativos de Impuestos Desagregados Por Sexo : Experiencia de la Dirección de Impuestos y Aduanas de Colombia (Spanish)
En esta serie se analiza la intersección a menudo obviada entre el género y la tributación, y se revela cómo las políticas fiscales y su administración pueden afectar de manera diferente a hombres y mujeres...
Document Type: Report Report No.: 194711 Document Date: November 30, 2024 Disclosure Status: Disclosed Author: Gamboa, Luis Fernando,Reyes, Luis Carlos,Ana Maria Tribin Uribe,Hitomi Komatsu
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Sex-disaggregating Tax Administrative Data: Experience from Colombia’s Tax and Customs Authority (English)
This Knowledge Note aims to document National Tax and Customs Authority's (DIAN’s) experience in sex-disaggregating income taxpayer data and provide examples of the use of disaggregated data for policy...
Document Type: Report Report No.: 194711 Document Date: November 13, 2024 Disclosure Status: Disclosed Author: Gamboa,Luis Fernando,,Reyes,Luis Carlos,Ana Maria Tribin Uribe,Hitomi Komatsu
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Alcohol Excise Taxes in Vietnam: Opportunity to Save Lives while Increasing Tax Revenues (English)
Health taxes are excise taxes on products that generate negative externalities and internalities and cause health harms to consumers, typically applied to tobacco, alcohol and sugar-sweetened beverages...
Document Type: Policy Note Report No.: 194366 Document Date: October 28, 2024 Disclosure Status: Disclosed Author: Evan Harold Blecher,Ceren Ozer,Viet Anh Nguyen
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Salvar Vidas e Aumentar a Receita: Oportunidades Oferecidas pela Reforma dos Impostos Indiretos para Melhorar a Tributação Sobre Tabaco, Álcool, e Bebidas Açucaradas no Brasil (Portuguese)
Taxes and prices of tobacco products, alcoholic beverages, and sugar-sweetened beverages (SSBs) in Brazil are low compared to international peers. The ongoing landmark reform of indirect taxes (PLP 68/2024...
Document Type: Report Report No.: 193957 Document Date: October 17, 2024 Disclosure Status: Disclosed Author: Norman Maldonado,Evan Harold Blecher,Cornelius Fleischhaker
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Saving Lives While Raising Revenue : Opportunities in Brazil’s Reform of Indirect Taxes to Improve Tobacco, Alcohol, and Sugar-Sweetened Beverages (SSBs) Excise Taxes (English)
Taxes and prices of tobacco products, alcoholic beverages, and sugar-sweetened beverages (SSBs) in Brazil are low compared to international peers. The ongoing landmark reform of indirect taxes (PLP 68/2024...
Document Type: Report Report No.: 193957 Document Date: October 10, 2024 Disclosure Status: Disclosed Author: Norman Maldonado,Evan Harold Blecher,Cornelius Fleischhaker
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Des Mini-Réseaux pour les Clients mal Desservis par le Réseau Principal (French)
Can mini grids help to solve the problem of poorly served main grid connected communities? A mini grid is an electricity generation and distribution network that supplies electricity to a localized group...
Document Type: Brief Report No.: 191565 Document Date: July 1, 2024 Disclosure Status: Disclosed Author: Bernard Tenenbaum,Chris Greacen,Ashish Shrestha
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Mini Grids for Underserved Main Grid Customers (English)
Can mini grids help to solve the problem of poorly served main grid connected communities? A mini grid is an electricity generation and distribution network that supplies electricity to a localized group...
Document Type: Brief Report No.: 191565 Document Date: June 20, 2024 Disclosure Status: Disclosed Author: Tenenbaum,Bernard,Chris Greacen,Ashish Shrestha
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The Path to a Multimodal Future in Eastern South Asia (English)
The eastern South Asia region (Bangladesh, Bhutan, India, and Nepal) has extensive networks of all the main modes of surface transport for the movement of goods, both within and between countries. However...
Document Type: Brief Report No.: 191087 Document Date: June 1, 2024 Disclosure Status: Disclosed Author: Erik Nora,Charles Kunaka,Mitali Nikore
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Unpacking Tax Compliance from a Gender Perspective. Gender and Tax Dialogue Knowledge Note (English)
This note discusses the importance of accounting for gender issues in tax compliance. It identifies knowledge gaps and recommends collaboration between governments, the World Bank, and partners to generate...
Document Type: Report Report No.: 190609 Document Date: May 25, 2024 Disclosure Status: Disclosed Author: Komatsu,Hitomi,Shaukat,Mahvish Ifrah,Ozer,Ceren
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Preventing Rapid Corrosion of Handpumps Through Regulations (English)
This technical note builds on the work initiated by the Rural Water Supply Network (RWSN) and advocates for the establishment, monitoring, and enforcement of regulations to prevent the rapid corrosion...
Document Type: Brief Report No.: 190608 Document Date: May 24, 2024 Disclosure Status: Disclosed Author: World Bank
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Mobilizing Carbon Finance to Meet the Socioeconomic Costs of Reforming Energy Tariffs and Subsidies in Uzbekistan (English)
Across the globe countries are looking to cut greenhouse gas emissions to reach carbon neutrality and combat climate change. But doing so can be complicated. Countries are putting a price on carbon emissions...
Document Type: Brief Report No.: 190933 Document Date: May 1, 2024 Disclosure Status: Disclosed Author: Safarov,Maksudjon,Smith,Jason James
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Concessional Financing for an Affordable Power Sector Transition (English)
This Live Wire assesses the extent of concessional financing needed to bring to zero the incremental costs of power sector decarbonization in select low- and middle income countries. Those costs are higher...
Document Type: Brief Report No.: 191678 Document Date: May 1, 2024 Disclosure Status: Disclosed Author: Ferreira,Rafael de Sa,Javier Gustavo Inon,Patrick Ryan Dougherty,Tom Remy
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Net Zero Energy by 2060 : Charting the Path of Europe and Central Asia toward a Secure and Sustainable Energy Future (English)
In the long term, both energy security and decarbonization in the region will depend on substantial increases in national climate ambitions. Achieving those increases will depend, in turn, on equally substantial...
Document Type: Brief Report No.: 190932 Document Date: May 1, 2024 Disclosure Status: Disclosed Author: Doczi,Szilvia,Losz,Akos,Kanudia,Amit,Mayer,Armin Michael,Bobur Kodjaev,Akcura,Elcin,Toth,Peter,Malischek,Raimund Alexander Viktor,De Miglio,Rocco,Keskes,Tarek
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Adapting Spatial Frameworks to Guide Energy Access Interventions in Urbanizing Africa (English)
The extension of electricity into rural areas has been the main focus of efforts to achieve universal access to reliable, affordable, and modern energy by 2030. On the African continent and elsewhere...
Document Type: Brief Report No.: 190931 Document Date: April 1, 2024 Disclosure Status: Disclosed Author: Kersey,Jessica Kaitlin,Bryan Bonsuk Koo
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Using Biomass or Green Ammonia to Replace Coal in Existing Thermal Power Plants : Feasibility and Challenges (English)
Finding fuel sources to replace coal in power plants is crucial in the march toward decarbonization. Biomass and ammonia are two options offering significant potential.Both can be used with coal or alone...
Document Type: Brief Report No.: 190930 Document Date: April 1, 2024 Disclosure Status: Disclosed Author: Stratos Tavoulareas
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KN5. Sugar-Sweetened Beverage Taxes: Rationale, Evidence and Design for Improving Health (English)
The purpose of this note is to provide an updated overview of 1) the rationale for implementing sugar-sweetened beverage (SSB) taxes, 2) the impact of SSB taxes on prices, the demand for SSBs and substitutes...
Document Type: Brief Report No.: 186039 Document Date: February 12, 2024 Disclosure Status: Disclosed Author: World Bank
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Q&A on Nutrition-Related Excise Taxes (English)
This Q&A was designed to provide detailed responses to commonly asked questions about what and how to tax when it comes to nutrition- related targets of excise taxes, including sugar-sweetened beverages...
Document Type: Brief Report No.: 186040 Document Date: February 12, 2024 Disclosure Status: Disclosed Author: World Bank
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Capacity of Colombia’s Power Distribution Networks to Accommodate Electric Vehicles (English)
Transport must be decarbonized if climate commitments are to be met. Colombia is a leader in the adoption of electric vehicles in Latin America. However, the growth of the electric vehicles (EV) market...
Document Type: Brief Report No.: 186677 Document Date: December 31, 2023 Disclosure Status: Disclosed Author: Vasquez Suarez,Claudia Ines,Estevez Magnasco,Roberto Luis,Torres, Arcenio
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Knowledge Note 2. Building Gender Equality Objectives in Tax and Customs Administrations (English)
This Knowledge Note, produced by the World Bank’s Integrating Gender Equality into Tax Reform project team of the Global Tax Program, provides a broad overview of issues in building gender equality in...
Document Type: Brief Report No.: 186598 Document Date: December 1, 2023 Disclosure Status: Disclosed Author: Shaukat,Mahvish Ifrah,Neb,Ashima,Komatsu,Hitomi,Ozer,Ceren