الوثائق والتقارير

MauSim 2024 : The Incidence of Tax Expenditures and Electricity Subsidies in Mauritania (الإنجليزية)

Tax and benefit microsimulation tools are increasingly used as an input to public policy design for governments around the world. This is part of a broader movement towards evidence-based public policy...

Cost-benefit Analysis of Tax Expenditure : Data Issues and Potential Next Steps (الإنجليزية)

The analysis of the cost and benefits of tax incentives introduced by the Investment Code is indeed complex and data-intensive. The natural dynamics of the economy and business sector make identifying...

Macro Poverty Outlook for Uzbekistan : October 2024 (الإنجليزية)

The economy is projected to grow by 6 percent in 2024. Fiscal consolidation is expected to continue in the medium term, based on adjusting energy prices to cost recovery levels and reductions in tax benefits...

Does Unequal Tax Burden Contribute to Women-Owned Businesses Leaving the Tax Net ? (الإنجليزية)

This study investigates gender disparities in the tax burden in Addis Ababa, Ethiopia, using data on 2,320 taxpayers for 2011 and 2012. A quantile regression analysis is employed to control for firm characteristics...

Presumptive Tax on Small and Microenterprises with a Gender Lens in Ethiopia (الإنجليزية)

Governments often use simplified business tax systems, such as presumptive tax regimes, to register and tax small and microenterprises. Despite concerns about how such regimes could disproportionately...

La Mauritanie - Introduction au CEQ et Microsimulation Budgétaire (الفرنسية)

Q&A on Nutrition-Related Excise Taxes (الإنجليزية)

This Q&A was designed to provide detailed responses to commonly asked questions about what and how to tax when it comes to nutrition- related targets of excise taxes, including sugar-sweetened beverages...

Distributional Impact of Health Taxes on Tobacco, Alcohol, and Sugar-sweetened Beverages in Brazil (الإنجليزية)

This study estimates the distributional effects of increasing taxes on tobacco, alcohol, and sugar-sweetened beverages (SSB). It uses the latest Brazilian Consumer Expenditure Survey (Pesquisa de Orçamento...

Measuring Tax Progressivity in Low-Income Countries (الإنجليزية)

In addition to raising revenue, tax systems have a key role to play in achieving countries’ equity goals. An important first step in assessing whether a particular tax system is appropriately supporting...

Firm Heterogeneity and the Impact of Payroll Taxes (الإنجليزية)

This paper studies the impact of a large payroll tax cut for older workers in Hungary. Motivated by the predictions of a standard equilibrium job search model, the paper examines the heterogeneous impact...

Understanding an Integrated Tax Administration IT System (ITAS)​ (الإنجليزية)

The purpose of this presentation is to ensure that we have an understanding of what an Integrated Tax Administration IT System (ITAS) is and how it can be implemented as part of a well-developed tax administration...

New Tax Instruments : Third World Bank Tax Conference - Conference Proceedings : September 30 to October 1, 2021 (الإنجليزية)

The third World Bank tax conference brought together leading academics and policymakers to discuss new tax instruments that help change behavior. The academic presentations focused on how tax instruments...

Gender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopia (الإنجليزية)

The rural land use fee and agricultural income tax are major payments for rural landholders in Ethiopia. This paper examines the gender implications of these taxes using tax payment and individual land...

Gender Implications of Rural Land Use Fee and Agricultural Income Tax in Ethiopia : Policy Brief (الإنجليزية)

Land use fees and agricultural income tax in Ethiopia are levied on rural landholders according to the size of agricultural landholdings. Summarizing the evidence presented in the authors paper based on...

Tobacco tax reform at the crossroads of health and development : technical report of the World Bank Group global tobacco control program (Vol. 1 of 2) : Executive summary (الفرنسية)

There is a policy measure that can simultaneously save millions of lives, reduce poverty, and increase countries’ domestic resources for financing development. The policy measure consists of increasing...

Uruguay - Poverty and social impact assessment of the tax reform (الإنجليزية)

The Poverty and Social Impact Assessment (PSIA) analyzes the impact of the tax reform, which came into effect in July 2007, on tax incidence and poverty in Uruguay. The essence of the reform is the introduction...

Tax incidence in Madagascar : an analysis using household data (الإنجليزية)

This article discusses tax incidence in Madagascar and asks who pays the taxes that finance government spending. Its main concern is to identify the progressivity of different taxes levied in Madagascar...

Tax incidence on agriculture in Morocco (1985-1989) (الإنجليزية)

This study shows that, although it is exempt from the pecuniary burden of taxation, the Moroccan agriculture is not exempt from all economic burden of the various taxes and levies. In fact, it bears a...

A general equilibrium based social policy model for Cote d'Ivoire (الإنجليزية)

This paper describes a general equilibrium based social policy model for Cote d'Ivoire whose aim is both to facilitate analysis of a wide range of social policy options, any of which could conceivably...

An alternative view of tax incidence analysis for developing countries (الإنجليزية)

Despite decades of studies, tax incidence analyses for developing countries continue to be based on the same shifting assumptions used in developed country studies - despite obvious pitfalls. Taxes are...