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  • Effective Tax Rates, Firm Size and the Global Minimum Tax (anglais)

    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...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS11090 Date du document: 24 mars 2025 Mode de publication: Disclosed Auteur: Pierre Bachas,Anne Brockmeyer,Roel Dom,Camille Marine Semelet

  • Income Taxation of the Top Earners in Honduras: Linking Personal and Corporate Taxes (anglais)

    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...

    Type de document: Rapport Numéro du rapport: 197707 Date du document: 7 mars 2025 Mode de publication: Disclosed Auteur: Thiago Scot,Pierre Bachas,Santiago Cesteros,Tatiana Flores,Gabriel Oqueli,Edgardo Enrique Espinal Hernandez,Wilman Alonso Ponce Nuñez,Sahira Rocio Canales Licona

  • The Impact of COVID-19 on Formal Firms: Lessons from Administrative Tax Data (anglais)

    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...

    Type de document: Rapport Numéro du rapport: 198027 Date du document: 15 janvier 2025 Mode de publication: Disclosed Auteur: Pierre Bachas,Anne Brockmeyer,Pablo Garriga,Camille Semelet

  • Offshore Data Leaks and Tax Enforcement in Developing Countries (anglais)

    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...

    Type de document: Rapport Numéro du rapport: 190403 Date du document: 18 mai 2024 Mode de publication: Disclosed Auteur: Pierre Bachas,Collin,Matthew,Tatiana Flores,Thiago De Gouvea Scot de Arruda,Lyu,Hao