Documents et rapports

Effective Tax Rates and Firm Size (anglais)

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...

Electronic Payment Technology and Tax Compliance : Evidence from Uruguay’s Financial Inclusion Reform (anglais)

Does the digitization of transactions in an economy increase tax compliance? This paper studies the effect of financial incentives on the adoption of electronic payment technology and on tax compliance...

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

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 (anglais)

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 (espagnol)

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

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 (anglais)

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 (anglais)

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 (espagnol)

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

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

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 (espagnol)

Ecuador Public Finance Review : Phase Two (anglais)

The Ecuador public finance review (PFR) series responded to a request from the Ecuadorian Ministry of Economy and Finance (MEF) to assess the efficiency and effectiveness of public spending. The PFR series...

Working with Administrative Tax Data : A How-to-Get-Started Guide (anglais)

Administrative tax data at the taxpayer or transaction level (henceforth tax data for simplicity) are a great resource for studying taxpayer behavior, assessing responses to changes in tax policy and administration...

Transnational Terrorist Recruitment : Evidence from Daesh Personnel Records (anglais)

Global terrorist organizations attract radicalized individuals across borders and constitute a threat for both sending and receiving countries. The paper provides plausibly-identified evidence on the drivers...

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

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...

Economic and social inclusion to prevent violent extremism : Inclusion économique et sociale pour la prévention de l’extrémisme violent (français)

This year appears to be one of the toughest for the Middle East and North Africa (MENA) Region as governments are facing major policy challenges. Growth is expected to slow down to an average of 2.3 percent...

Economic and social inclusion to prevent violent extremism (arabe)

This year appears to be one of the toughest for the Middle East and North Africa (MENA) Region as governments are facing major policy challenges. Growth is expected to slow down to an average of 2.3 percent...

Economic and social inclusion to prevent violent extremism (anglais)

This year appears to be one of the toughest for the Middle East and North Africa (MENA) Region as governments are facing major policy challenges. Growth is expected to slow down to an average of 2.3 percent...

Taxation, information, and withholding : evidence from Costa Rica (anglais)

This paper studies tax withholding on business sales, a widely used compliance mechanism which is ignored by public finance theory. A withholding scheme, whereby the payer in a transaction collects tax...