This paper uses statistical matching techniques to assess tax compliance and underreporting of labor income in Romania, overall and for different population groups, including among minimum wage workers...
This paper examines the distributional effects of fiscal policy in Grenada. Using data from the 2017–18 Living Conditions and Household Budgets Survey and following the Commitment to Equity analysis framework...
This paper analyzes the distributional impact of the tax-benefit system in Bhutan. It makes two main contributions: first, this is the first substantive study of this kind in Bhutan, and second, due to...
This note argues that governments can address rising levels of income inequality not only by investing in areas such as social protection, health and education, but also by reforming their labor laws...
The high incidence of informality in developing countries acts as a drag on economic development due to the associated efficiency and equity costs and implied weak governance. Policy makers therefore want...
Latvia's Ministry of Finance requested the World Bank to collaborate on a review of the country's tax system as input for the design a medium-term tax strategy. The motivation behind the tax review is...
Latvia’s Ministry of Finance requested the World Bank to collaborate on a review of the country’s tax system as input for the design a medium-term tax strategy. The motivation behind the tax review is...
The majority of firms in most developing countries are informal. The authors of this paper conducted a field experiment in Sri Lanka that provided incentives for informal firms to formalize. Offering only...
Most firms in developing countries are informal. Does it make sense for them to formalize? Hernando de Soto has famously argued that informal firms would like to be formal, only that burden some entry...
The paper examines the incentives and distortions created by tax policy and administration structures that motivate individuals to undeclare or under-declare work in the new EU member countries. It analyses...
High labor tax wedges and slow formal employment growth have combined to make labor tax reform an important economic policy issue in Turkey. This synthesis report presents the results of a series of empirical...
This news release, dated April 14, 2005, announces according to the World Bank’s European Union (EU)8 quarterly economic report, which covers the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland...
The objective of this study is to assess the size of the tax wedge in the EU8 countries (eight Central European and Baltic EU accession countries, namely the Czech Republic, Estonia, Hungary, Latvia, Lithuania...
The authors find that incorporating tax-favored consumption in models of environmental tax swaps may overturn key results from earlier studies. In particular, a revenue-neutral pollution tax (or auctioned...
This report focuses on Argentina's fiscal experience during the first years of the Convertibility Plan, evaluates selective important developments and programs affecting Argentina's fiscal condition, and...
