Documents & Reports

Pendanaan Visi Indonesia 2045 : Ringkasan Eksekutif (Bahasa (Indonesian))

Indonesia perlu meningkatkan penerimaan pajak secara signifikan untuk berinvestasi pada sumber daya manusia dan fisik guna mencapai ambisi menjadi negara berpendapatan tinggi. Stok sumber daya publik milik...

Tajikistan - Tax Reform Operation (TRO) Project : Implementation Support Mission - November 4 to 15, 2024 (English)

MauSim 2024 : The Incidence of Tax Expenditures and Electricity Subsidies in Mauritania (English)

Tax and benefit microsimulation tools are increasingly used as an input to public policy design for governments around the world. This is part of a broader movement towards evidence-based public policy...

Cost-benefit Analysis of Tax Expenditure : Data Issues and Potential Next Steps (English)

The analysis of the cost and benefits of tax incentives introduced by the Investment Code is indeed complex and data-intensive. The natural dynamics of the economy and business sector make identifying...

Taxing for Growth : Revisiting the 15 Percent Threshold (English)

Tax revenue collection is essential to the state’s ability to address market failures, provide goods and services such as health and education, invest in infrastructure, stabilize the economy in response...

Mission d’Assistance de La Banque Mondiale la Codification des Exonerations et l’Evaluation des Depenses Fiscales (French)

Nigeria - Accelerating Resource Mobilization Reforms (ARMOR) Program for Results (English)

The development objective of the Accelerating Resource Mobilization Reforms (ARMOR) Program for Results for Nigeria is to raise non-oil revenues and safeguard oil and gas revenues. The government’s ARMOR...

Distributional Impact of Health Taxes on Tobacco, Alcohol, and Sugar-sweetened Beverages in Brazil (English)

This study estimates the distributional effects of increasing taxes on tobacco, alcohol, and sugar-sweetened beverages (SSB). It uses the latest Brazilian Consumer Expenditure Survey (Pesquisa de Orçamento...