Rethinking Taxation for Growth in Latin America and the Caribbean: Objectives, Behavioral Responses, and Technological Advances argues for a shift beyond the traditional focus on collection efficiency...
Can algorithms enhance bureaucrats’ work in developing countries? In data-poor environments, bureaucrats often exercise discretion over key decisions, such as audit selection. Exploiting newly digitized...
Improvements on excise taxes on tobacco, alcoholic beverages, and Sugar-Sweetened Beverages (SSBs) are urgently needed in Mexico to reduce preventable premature deaths. In Mexico, 125,350 people lose their...
Guidance Note on Integrating Gender into Land and Property Valuation and Taxation: While land and property taxation and valuation policies and methods are by default gender neutral, the world in which...
The value-added tax (VAT) has proved to be a highly effective tool at raising revenue in developed and developing countries alike. However, the effective operation of the VAT breaks down in the presence...
The report presents introduction; measuring tax effort (potential); and results and discussion of recent studies.
This study investigates taxpayer responses to tax compliance interventions by Addis Ababa’s revenue authority, focusing on gender differences among business owners. The interventions, involving informational...
Improving domestic revenue mobilization extremely important for Zimbabwe to create the fiscal space to absorb quasi-fiscal expenditures and support macroeconomic stability. In November 2023, Zimbabwe announced...
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...
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...
The Sustainable Banking and Finance Network's Toolkit on Sustainable Finance Taxonomies was developed to support member countries to develop the national enabling frameworks for sustainable finance. It...
The primary objectives of this report are to: Share information about the questions used in the ESS in order to inform future survey design and measurement. Provide descriptive analysis of the new tax-related...
The Ukraine Taxpayer Compliance Cost Survey (TCCS) provides a snapshot of taxpayers’ experience filing and paying taxes and estimates of the cost of taxpayers’ compliance with State Tax Service (STS) administrative...
The shift from administrative to market-based property valuation is critical for effective decentralization and local revenue collection in Ukraine. To demonstrate the viability of such a shift, this paper...
We document new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries. First, effective taxes rates (ETRs) follow a humped-shaped...
This paper investigates the determinants of mining projects, with a focus on green minerals. The research question is the effect of political risk on investment decisions, the size of projects, the volume...
Health taxes are excise taxes on products that generate negative externalities and internalities and cause health harms to consumers, typically applied to tobacco, alcohol and sugar-sweetened beverages...
Taxes and prices of tobacco products, alcoholic beverages, and sugar-sweetened beverages (SSBs) in Brazil are low compared to international peers. The ongoing landmark reform of indirect taxes (PLP 68/2024...
This paper examines the pervasiveness of tax evasion among firms in Indonesia and the characteristics associated with higher levels of noncompliance. Tax evasion is estimated through a randomized, double-list...
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...
