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...
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...
This paper presents an evaluation of a tax enforcement program conducted in Indonesia where officials from the tax authority visited properties to engage directly with owners about their property tax obligations...
The FY24 Annual Report provides an update on the progress of the activities undertaken by the Global Tax Umbrella Program (GTP Umbrella) during the period of July 2023 – June 2024. The GTP is a main vehicle...
This manual is a contribution to the rich body of literature on tax expenditures and aim to inform policymakers and policy debates on tax expenditures reform. In doing so, it builds on the existing knowledge...
La mobilisation des recettes intérieures en Mauritanie est un défi majeur, limitant les dépenses sociales et les investissements en infrastructure, et entraînant une dépendance accrue à la dette publique...
Mauritania is essentially a desert country, with vast tracts of pastoral land and only 0.5% of arable land. The economy faces structural challenges, as highlighted by the slow post-pandemic recovery. The...
In this paper, authors provide a detailed evaluation and recommendations for reforming Mauritania's tax system to enhance revenue collection while fostering economic growth and equity. Authors offer short-term...
Fiscal policies affect households and individuals in a variety of ways. Even though these effects are likely to be different for men and women, conventional tools of fiscal incidence analysis are typically...
Governments often use simplified business tax systems, such as presumptive tax regimes, to register and tax small and microenterprises. Despite concerns about how such regimes could disproportionately...
Most countries’ value-added tax (VAT) systems apply reduced VAT rates to a selection of expenditure items in order to achieve distributional goals, and (to a lesser extent) social and cultural objectives...
Despite substantial offshore tax evasion, Argentines disclosed assets worth 21 percent of GDP under a tax amnesty in 2016. This paper studies how enforcement initiatives impact individuals' tax behavior...
This study assesses the distributional impacts of public expenditures and taxes on poverty and inequality in the Republic of Iraq. The analysis uses the Commitment to Equity methodology and is based on...
The Sri Lanka Development Update (SLDU) has two main aims. First, it reports on key developments over the past 12 months in Sri Lanka’s economy, places these in longer term and global contexts, and updates...
The GTP FY23 Annual Report provides an update on the progress of the activities undertaken by the Global Tax Program (GTP) during the period of July 2022 – June 2023. GTP is a main vehicle in WB’s support...