Документы и доклады
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Effective Tax Rates, Firm Size and the Global Minimum Tax (Английский)
This paper documents new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries. First, effective tax rates follow a humped-shaped...
Типу документа: Рабочий документ в рамках исследования вопросов политики Номер отчета: WPS11090 Дата подготовки документа: 24 марта 2025 года Тип раскрытия информации: Disclosed Автор: Pierre Bachas,Anne Brockmeyer,Roel Dom,Camille Marine Semelet
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Income Taxation of the Top Earners in Honduras: Linking Personal and Corporate Taxes (Английский)
This note examines the effective income tax rates of top earners in Honduras, using a novel approach that links personal and corporate income tax data. This comprehensive income measure, achieved through...
Типу документа: Доклад/ отчет Номер отчета: 197707 Дата подготовки документа: 7 марта 2025 года Тип раскрытия информации: Disclosed Автор: Thiago Scot,Pierre Bachas,Santiago Cesteros,Tatiana Flores,Gabriel Oqueli,Edgardo Enrique Espinal Hernandez,Wilman Alonso Ponce Nuñez,Sahira Rocio Canales Licona
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The Impact of COVID-19 on Formal Firms: Lessons from Administrative Tax Data (Английский)
Most low-income countries lack high-frequency firm-level data to monitor the effect of economic shocks in real time. We examine whether administrative tax data can help fill this gap, in the context of...
Типу документа: Доклад/ отчет Номер отчета: 198027 Дата подготовки документа: 15 января 2025 года Тип раскрытия информации: Disclosed Автор: Pierre Bachas,Anne Brockmeyer,Pablo Garriga,Camille Semelet
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Offshore Data Leaks and Tax Enforcement in Developing Countries (Английский)
The past decade has witnessed a rapid increase in data leaks from tax havens, spanning from the Luxembourg Leaks to revelations in the Panama and Pandora Papers. While these leaks often prompt political...
Типу документа: Доклад/ отчет Номер отчета: 190403 Дата подготовки документа: 18 мая 2024 года Тип раскрытия информации: Disclosed Автор: Pierre Bachas,Collin,Matthew,Tatiana Flores,Thiago De Gouvea Scot de Arruda,Lyu,Hao