1. Understanding Poverty

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  • Income Taxation of the Top Earners in Honduras: Linking Personal and Corporate Taxes (English)

    This note examines the effective income tax rates of top earners in Honduras, using a novel approach that links personal and corporate income tax data. This comprehensive income measure, achieved through...

    Document Type: Report Report No.: 197707 Document Date: March 7, 2025 Disclosure Status: Disclosed Author: Thiago Scot,Pierre Bachas,Santiago Cesteros,Tatiana Flores,Gabriel Oqueli,Edgardo Enrique Espinal Hernandez,Wilman Alonso Ponce Nuñez,Sahira Rocio Canales Licona

  • The Case for Cycling Infrastructure Investments (English)

    The Case for Cycling Infrastructure Investments presents CyclingMax, a cost-benefit analysis tool designed to assist decision-makers in evaluating investments in cycling infrastructure. The report highlights...

    Document Type: Report Report No.: 197670 Document Date: March 6, 2025 Disclosure Status: Disclosed Author: Guo, Feng,Du, Jianhe,Kazuyuki Neki,Lama Bou Mjahed,Georges Bianco Darido,Wei Wang,Ana Waksberg Guerrini

  • Yemen’s Compounding Burdens : From Drought to Hunger (English)

    In this brief the authors combine granular climate data on flooding, drought and extreme heat, and district level food insecurity data and conflict data, to produce district level estimates of the number...

    Document Type: Brief Report No.: 197628 Document Date: March 1, 2025 Disclosure Status: Disclosed Author: Alia Jane Aghajanian,Steve Penson,Sandra Baquie,Chitra Balasubramanian,Alan Fuchs,Juul Pinxten

  • 2024 Global Report on the Use of Accrual Accounting for Fiscal Management (English)

    The report presents an analysis of the adoption and implementation of accrual accounting in the public sector to explore its role in providing information on fiscal sustainability, informing economic analysis...

    Document Type: Report Report No.: 197561 Document Date: March 1, 2025 Disclosure Status: Disclosed Author: Bonnie Ann Sirois,Srinivas Gurazada

  • 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

  • Reforming Justice : Increasing Access through Small Claim Courts (English)

    Small claims courts and procedures play an important role in enhancing the efficiency and accessibility of the justice system. When well-designed, they can significantly streamline judicial processes...

    Document Type: Report Report No.: 195394 Document Date: February 24, 2025 Disclosure Status: Disclosed Author: Erica Bosio,Svetozara Petkova

  • Reforming Justice : Improving Service Delivery through Technology (English)

    This note explores the use of technology to enhance the efficiency, transparency, and accessibility of judicial service delivery. It examines how technological solutions can support streamlining internal...

    Document Type: Report Report No.: 195395 Document Date: February 24, 2025 Disclosure Status: Disclosed Author: World Bank,Erica Bosio,Virginia Upegui Caro

  • Reforming Justice : Engaging with Countries on Judicial Budgets (English)

    Adequate budgeting of the judiciary is critical for the effective delivery of justice. This brief presents trends in judicial budgets. Courts account for less than 2 percent of total government expenditure...

    Document Type: Report Report No.: 195396 Document Date: February 24, 2025 Disclosure Status: Disclosed Author: World Bank

  • De Jure and De Facto Coverage of Parental Benefits in Nepal (English)

    Women constitute nearly half of the young working age-population in Nepal but are less likely than men to participate in the labor force. When employed, they work largely in informal, or subsistence work...

    Document Type: Working Paper (Numbered Series) Report No.: 197453 Document Date: February 19, 2025 Disclosure Status: Disclosed Author: Ambika Sharma,Himanshi Jain

  • Does Free Sound Too Cheap ? The Adverse Effect of a Randomized Text Message Campaign on Program Take-up (English)

    This study conducted a randomized experiment to improve participation in a youth employment program in Côte d'Ivoire by testing text message outreach methods. Sending text messages highlighting that the...

    Document Type: Policy Research Working Paper Report No.: WPS11063 Document Date: February 11, 2025 Disclosure Status: Disclosed Author: Annan,Jeannie,Mousson Estelle Jamel Koussoube,Josephine Tassy,Lea Marie Rouanet,Clara Delavallade,Evans,David

  • Lying to the Taxman or Accepting a Helping Hand ? Evidence from a Novel Experiment on SMEs in Tanzania (English)

    This paper presents the results from a novel field experiment that examined the impact of in- creasing the presence of revenue authority officers on tax compliance and tax morale among small and medium-size...

    Document Type: Policy Research Working Paper Report No.: WPS11062 Document Date: February 10, 2025 Disclosure Status: Disclosed Author: Revocatus Washington Paul,Mdee,Ephraim,Fimbo,Massaga,Jonathan George Karver,Zain Chaudhry,Christopher Alexander Hoy

  • The Role of Subnational Studies in Driving Regulatory Reforms (English)

    The World Bank’s Subnational Business Ready (Subnational B-READY) project, the successor to the Subnational Doing Business reports, offers a comprehensive framework for evaluating local business environments...

    Document Type: Brief Report No.: 197458 Document Date: February 5, 2025 Disclosure Status: Disclosed Author: Maksym Iavorskyi,Sutanovac, Predrag