文件与报告库

Seeds of Change : The Impact of Ethiopia’s Direct Seed Marketing Approach on Smallholders’ Seed Purchases and Productivity (英语)

Several factors contribute to the limited use of improved seed varieties in Ethiopia. Among those, on the supply side, is the restricted availability of seeds in the volume, quality, and timeliness required...

Economic Policy : Estimating Value Added Tax (VAT) and Corporate Income Tax (CIT) Gaps in Indonesia (英语)

This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and policy gap estimates in Indonesia between 2016 and 2021. The study's objective is to...

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

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...

Reforming Justice : Improving Service Delivery through Technology (英语)

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...

Reforming Justice : Engaging with Countries on Judicial Budgets (英语)

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...

Reforming Justice : Increasing Access through Small Claim Courts (英语)

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...

Revisiting the Gains from Trade in EMDEs : The Case of Selected East Asian and East African Economies (英语)

Following the gains from variety literature, this paper estimates the welfare impact of growth of the variety of imported goods in 28 countries in East Africa and East Asia and compares the results. While...

Energy Prices, Energy Intensity, and Firm Performance (英语)

This paper estimates the effect of electricity prices on firm performance, focusing on firm productivity, sales, and employment. Using the World Bank Business Pulse Survey data for a sample of 24 emerging...

Dynamic Effects of Fiscal Rules : Do Initial Conditions Matter ? (英语)

Fiscal rules have been shown to support fiscal discipline by improving government budget balances and restraining the growth of debt. However, questions remain about what enhances their effectiveness and...

Rapid Economic Growth but Rising Poverty Segregation : Will Viet Nam Meet the SDGs for Equitable Development ? (英语)

Viet Nam is widely regarded as a success story for its impressive economic growth and poverty reduction in the last few decades. Yet, recent evidence indicates that the country’s economic growth has not...

Decarbonization in MENA Countries : An Empirical Analysis of Policy Impacts (英语)

This paper empirically examines the multiple impacts of alternative, major fiscal instruments on decarbonization in countries in the Middle East and North Africa. It also examines the effects of decarbonization...

The Elusive Impact of Corporate Tax Incentives (英语)

Despite the large fiscal footprint of corporate tax incentives, limited causal evidence exists on their impact on economic outcomes. This paper helps fill this gap by exploiting the phasing out of a large...

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

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...

Dynamic, High-Resolution Wealth Measurement in Data-Scarce Environments (英语)

Accurate and comprehensive measurement of household livelihoods is critical for monitoring progress toward poverty alleviation and targeting social assistance programs for those who most need it. However...

Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance (英语)

This paper develops a framework to analyze partial population experiments, a generalization of the cluster experimental design where clusters are assigned to different treatment intensities. The framework...

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...

Does Social Mobility Affect Economic Development ? Cross-Country Analysis Using Different Mobility Measures (英语)

This paper analyzes the relationship between intergenerational educational mobility and long-term growth across the world using different mobility measures, comparing absolute mobility indicators with...

Boosting Data Transparency : A Shared Incentive for Borrowers and Investors (英语)

Technology Sophistication across Establishments (英语)

This paper examines technology sophistication in establishments. To comprehensively measure technology sophistication, a grid is created that covers key business functions and the technologies used to...

Growing Vulnerability: What Happened to Europe’s Middle Class in the Course of a Decade ? (英语)

This paper uses a vulnerability-based approach to analyze the evolution of the middle class in Europe between 2005–08 and 2015–18. The analysis reveals that, on average, the income level needed to ensure...