Документы и доклады

VAT Refunds and Firms’ Performance : Evidence from a Withholding Reform in Honduras (Английский)

Late or unreliable refunds of credits undermine the best traits of value-added tax (VAT) systems and might affect firms' growth and investment opportunities. This paper uses administrative tax records...

The Effect of Carbon Taxes on Aggregate Productivity: The Case of the Dominican Republic (Английский)

This paper examines the impact of implementing a carbon tax on aggregate total factor productivity in the Dominican Republic through the resource allocation channel. It incorporates energy inputs—electricity...

Trade-offs in the Design of Simplified Tax Regimes: Evidence from Sub-Saharan Africa (Английский)

This paper provides novel evidence of the trade-offs policy makers face when designing simplified tax regimes for small businesses. First, it provides a comprehensive stocktaking of the main features of...

Revealing Tax Evasion : Experimental Evidence from a Representative Survey of Indonesian Firms (Английский)

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...

International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax (Английский)

This paper articulates and, using newly-assembled data, explores how international taxation affects aggregate tangible cross-border investment. Spillovers from statutory tax rates abroad seem: As sizable...

Disaggregated Survey Data on Taxation to Improve Policy Design : A Perspective from the Ethiopia Socioeconomic Survey (2018-19) - Survey Brief (Английский)

A disaggregated analysis of the tax burdens and economic needs of the most economically vulnerable - such as poor women and men, informal workers, and owners of micro- and small enterprises - is crucial...

Aid Intensity and Firm Subsidiaries Reaction in Hungary (Английский)

This study examines whether firms react to changes in investment incentives provided by the government. The authors analyze firms’ location and investment choice in a Central Eastern European country...

Investment Responses to Tax Policy under Uncertainty (Английский)

How does economic uncertainty affect the impact of tax policy? To answer this question, we exploit a unique natural experiment, in which two very similar investment subsidies were implemented in the same...

Reflections on Field Visit to Yogyakarta Province (February 25-28th, 2019) (Английский)

The purpose of the visit was to understand the nature of village data systems when institutional structures work well. All three villages we visited had very good institutional structures, strong traditions...

Doing Business 2018 : reforming to create jobs - Guinea-Bissau (Английский)

Doing Business 2018 is the 15th in a series of annual reports investigating the regulations that enhance business activity and those that constrain it. This economy profile presents the Doing Business...

Casting the tax net wider : experimental evidence from Costa Rica (Английский)

The majority of firms in developing countries are informal, and encouraging them to register with the tax authority has proven challenging and costly. This paper argues that incomplete tax filing among...

Rwanda's new companies : an overview of registrations, taxes, employment, and exports (Английский)

The Government of Rwanda has introduced several reforms since 2009 that have significantly improved the domestic business environment. One of the reforms is the one-stop shop for business registration...

MSME taxation in transition economies : country experience on the costs and benefits of introducing special tax regimes (Английский)

The paper analyzes the design of simplified small business tax regimes in Eastern Europe and Central Asia and the impact of such regimes on small business tax compliance. Although many approaches for tax...

Mozambique - National Decentralized Planning and Finance Program : P107311 - Implementation Status Results Report : Sequence 10 (Английский)

Evaluation of the World Bank Group's investment climate programs : Rwanda case study - the poster child reformer and main source of impact (Английский)

This country case study is part of a larger impact evaluation effort that reviews investment climate (IC) reform programs implemented by the World Bank Group (WBG) in Burkina Faso, Liberia, Rwanda, Sierra...

Evaluation of the World Bank Group's investment climate programs : Sierra Leone case study - good results in attracting foreign investment but challenges for sustainability (Английский)

This country case study is part of a larger impact evaluation effort that reviews investment climate (IC) reform programs implemented by the World Bank Group (WBG) in Burkina Faso, Liberia, Rwanda, Sierra...

Does e-filing reduce tax compliance costs in developing countries? (Английский)

As the use of e-fi ling of tax returns has spread from developed to developing
countries, it has been clear that this sort of reform can reduce errors and opportunities for corruption. Also, it has...

Azerbaijan - Internally Displaced Person (IDP) Living Standards and Livelihoods Project : report of independent auditors and combined special purpose financial statements for the year ended 31 December, 2013 (Английский)

Lao People's Democratic Republic - Second Trade Development Facility Project : financial statements and report of the independent auditor's period from April 1, 2013 to September 30, 2013 (Английский)

Cameroon - Cameroon - Competitive Value Chains : P112975 - Implementation Status Results Report : Sequence 05 (Английский)