The goal of IFC's Georgia Tax Simplification Project is to lower tax compliance costs formicro, small, and medium enterprises (MSMEs) and expand their tax base through reforming the tax system for MSMEs, ...
The goal of IFC's Georgia Tax Simplification Project is to lower tax compliance costs formicro, small, and medium enterprises (MSMEs) and expand their tax base through reforming the tax system for MSMEs, ...
This manual is a contribution to the rich body of literature on tax expenditures and aim to inform policymakers and policy debates on tax expenditures reform. In doing so, it builds on the existing...
Recent decades have seen important progress in strengthening country tax systems. Yet many areas of reform have remained stubbornly resistant to major improvements. Overall, revenue collection still...
This is a statement by Carlos G. Dominguez, Philippines governor, at annual meetings on October 14, 2021.
The objective of the MTRS is to provide a clear vision for a country’s future tax system to attain lasting and meaningful tax system reforms to meet the country’s fiscal needs, including spending needs...
The pandemic is exacerbating pre-existing DRM challenges. Revenues have dropped by in 2020. For many countries tax-to-GDP ratios are expected to fall in 2021, and there is high uncertainty about future ...
In 2019, the Government of Paraguay (GOP) embarked on a comprehensive tax reform to simplify and modernize its tax system. At the request of the Ministry of Finance (MOF), and building on long-standing...
This paper reviews the main transmission channels of an environmental tax reform shifting the tax burden from labor to carbon emission. The analysis uses a simple open-economy macro model and estimates...
This paper develops a general theory of optimal income taxation with multiple dimensions of agent heterogeneity. The main technical hurdle in developing this theory is the possibility that individuals...
This paper assesses the impact of aid on tax revenue effort in the context of a fragile state, using the case of the Comoros. The paper estimates a fiscal response model within a cointegrated vector...
The expansionary fiscal contraction (EFC) hypothesis states that fiscal austerity can increase output or consumption when a country is under heavy debt burdens because it sends positive signal about...
The development objective of Niger-Public Sector Capacity and Performance for Service Delivery Project (PCDS) is to strengthen public finance and human resource management to improve service delivery ...