文件与报告库
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Income Taxation of the Top Earners in Honduras: Linking Personal and Corporate Taxes (英语)
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...
文件类型: 报告 报告号: 197707 文件日期: 2025年3月7日 披露方式: Disclosed 作者: Thiago Scot,Pierre Bachas,Santiago Cesteros,Tatiana Flores,Gabriel Oqueli,Edgardo Enrique Espinal Hernandez,Wilman Alonso Ponce Nuñez,Sahira Rocio Canales Licona
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Exploring the Gender Divide in Real Estate Ownership and Property Tax Compliance (英语)
This paper investigates gender disparities in residential property ownership and tax compliance in a large Argentine municipality using detailed tax administrative data. While ownership is evenly distributed...
文件类型: 政策研究报告 报告号: WPS11060 文件日期: 2025年2月6日 披露方式: Disclosed 作者: Tatiana Flores,Cruces,Guillermo,Bermúdez,Jose Carlo,Thiago De Gouvea Scot de Arruda,Juan Luis Schiavoni,Dario Tortarolo
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Offshore Data Leaks and Tax Enforcement in Developing Countries (英语)
The past decade has witnessed a rapid increase in data leaks from tax havens, spanning from the Luxembourg Leaks to revelations in the Panama and Pandora Papers. While these leaks often prompt political...
文件类型: 报告 报告号: 190403 文件日期: 2024年5月18日 披露方式: Disclosed 作者: Pierre Bachas,Collin,Matthew,Tatiana Flores,Thiago De Gouvea Scot de Arruda,Lyu,Hao
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Firms’ Networks Under Export Exemption Regimes: Stylized Facts from Honduras (英语)
This report uses administrative tax data on firm-to-firm trade in Honduras to evaluate the degree of integration between firms receiving export-oriented tax exemptions and the local economy. We present...
文件类型: 报告 报告号: 190404 文件日期: 2024年5月18日 披露方式: Disclosed 作者: Jose Carlo Bermudez Sanchez,Tatiana Flores,Thiago De Gouvea Scot de Arruda