Документы и доклады

Datos Filtrados de Paraisos Fiscales y Fiscalidad Tributaria en Paises en Desarrollo (Испанский)

Strengthening Personal Income Taxation in Senegal - Case Study (Английский)

As part of its medium-term revenue strategy, Senegal’s Finance and Budget Ministry plans to raise its tax-to-GDP ratio to 20 percent. The tax administration (Direction Générale des Impôts et Domaines...

Effective Tax Rates and Firm Size (Английский)

This paper provides novel evidence on the relationship between firm size and effective corporate tax rates, using full-population administrative tax data from 13 countries. In all countries, small firms...

Globalization and Factor Income Taxation (Английский)

How has globalization affected the relative taxation of labor and capital, and why? To address this question, this paper builds and analyzes a new database of effective macroeconomic tax rates covering...

Targeting Tax Enforcement Efforts on Larger Firms : A Necessary Distortion? (Английский)

To collect tax revenue and maximize the use of scarce enforcement capacity, some tax administrations focus their enforcement efforts disproportionately on large firms instead of enforcing taxes evenly...

The Impact of COVID-19 on Formal Firms in Honduras : Evidence from Monthly Tax Returns (Английский)

We measure the impact of the COVID-19 (coronavirus) crisis and the resulting lockdown on formal firms in Honduras, using monthly value-added tax records for January 2018 to August 2020. Firms' revenue...

The Impact of COVID-19 on Formal Firms: Micro Tax Data Simulations across Countries (Английский)

How is the COVID-19 pandemic affecting firm profits and tax payments in developing countries? This paper uses administrative corporate tax records from 10 low- and middle-income countries around the world...

El Impacto del COVID-19 En las Empresas Formales de Guatemala (Испанский)

The Impact of COVID-19 on Formal Firms : Evidence from Uganda (Английский)

The COVID19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement restrictions...

The Impact of COVID-19 on Formal Firms : Evidence from Ethiopia (Английский)

The COVID19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement restrictions...

The Impact of COVID-19 on Formal Firms : Evidence from Montenegro (Английский)

The COVID19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement restrictions...

El Impacto del COVID-19 En las Empresas Formales de Ecuador (Испанский)

L’Impact du COVID-19 Sur Les Entreprises Formelles au Sénégal (Французский)

The Impact of COVID-19 on Formal Firms : Evidence from Albania (Английский)

The COVID19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement restrictions...

El Impacto del COVID-19 En las Empresas Formales de Costa Rica (Испанский)

Informality, Consumption Taxes and Redistribution (Английский)

Can consumption taxes reduce inequality in developing countries? This paper combines household expenditure data from 31 countries with theory to shed new light on the redistributive potential and optimal...

Not(ch) your average tax system : corporate taxation under weak enforcement (Английский)

How should developing countries tax corporate income? This paper studies this question in Costa Rica, where firms face discontinuously higher average tax rates on profits when their revenue marginally...

Size-dependent tax enforcement and compliance : global evidence and aggregate implications (Английский)

This paper studies the prevalence and consequences of size-dependent tax enforcement and compliance. The identification strategy uses the ranking of industries' average firm size in the United States as...