文件与报告库

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

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...

Mauritanie - Analyse de la Mobilisation des Recettes Fiscales (法语)

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

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...

Evaluation of Door-to-Door Tax Enforcement Strategy in Indonesia (英语)

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...

Global Tax Program - FY24 Annual Progress Report (英语)

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...

Tax Expenditure Manual (英语)

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...

Etude sur les Outils de Renforcement des Recettes de la DGDPE en Mauritanie (法语)

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...

Transfer Pricing Diagnosis (英语)

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...

Mauritania - Tax Revenue Mobilization Analysis (英语)

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...

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

Gender and Fiscal Policy — A Methodological Proposal and Its Application to Jordan and Armenia (英语)

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...

Presumptive Tax on Small and Microenterprises with a Gender Lens in Ethiopia (英语)

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...

La Mauritanie - Introduction au CEQ et Microsimulation Budgétaire (法语)

La Mauritanie - ​Outil de Microsimulation Budgétaire​ (法语)

Mauritanie - Atelier de Formation sur la Méthodologie Dénommée Commitment to Equity (CEQ) et les Modèles de Micro-Simulation Budgétairedu : Première Session - 13 au 15 Février 2024 (法语)

VAT Rate Structures in Theory and Practice (英语)

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...

Revealing 21% of GDP in Hidden Assets : Evidence from Argentina (英语)

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...

The Effects of Fiscal Policy on Inequality and Poverty in Iraq (英语)

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...

Sri Lanka Development Update - Mobilizing Tax Revenue for a Brighter Future (英语)

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...

Global Tax Program - FY23 Annual Progress Report (英语)

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...