Skip to Main Navigation

Documents et rapports

Affiche 1 - 20 sur 259 résultats | Afficher les résultats par groupe de 10 | 20 | 50

Télécharger:
Aucun résultat. Vous pouvez modifier vos critères et lancer une autre recherche. Je ne trouve pas le document recherché.



  • 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

  • Businesses of the State in Brazil : The Impact on Employment and Business Dynamism (anglais)

    Businesses of the state (BOS) have regained the public debate in midst of the COVID-19 pandemic, especially as a source of resilience to shocks and a mechanism for technology development and diffusion...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS11082 Date du document: 6 mars 2025 Mode de publication: Disclosed Auteur: Brolhato,Sara,Xavier Cirera,Antonio Soares Martins Neto



  • 2024 Global Report on the Use of Accrual Accounting for Fiscal Management (anglais)

    The report presents an analysis of the adoption and implementation of accrual accounting in the public sector to explore its role in providing information on fiscal sustainability, informing economic analysis...

    Type de document: Rapport Numéro du rapport: 197561 Date du document: 1 mars 2025 Mode de publication: Disclosed Auteur: Bonnie Ann Sirois,Srinivas Gurazada

  • Reforming Justice : Improving Service Delivery through Technology (anglais)

    This note explores the use of technology to enhance the efficiency, transparency, and accessibility of judicial service delivery. It examines how technological solutions can support streamlining internal...

    Type de document: Rapport Numéro du rapport: 195395 Date du document: 24 février 2025 Mode de publication: Disclosed Auteur: World Bank,Erica Bosio,Virginia Upegui Caro

  • Reforming Justice : Engaging with Countries on Judicial Budgets (anglais)

    Adequate budgeting of the judiciary is critical for the effective delivery of justice. This brief presents trends in judicial budgets. Courts account for less than 2 percent of total government expenditure...

    Type de document: Rapport Numéro du rapport: 195396 Date du document: 24 février 2025 Mode de publication: Disclosed Auteur: World Bank

  • Reforming Justice : Increasing Access through Small Claim Courts (anglais)

    Small claims courts and procedures play an important role in enhancing the efficiency and accessibility of the justice system. When well-designed, they can significantly streamline judicial processes...

    Type de document: Rapport Numéro du rapport: 195394 Date du document: 24 février 2025 Mode de publication: Disclosed Auteur: Erica Bosio,Svetozara Petkova

  • Revisiting the Gains from Trade in EMDEs : The Case of Selected East Asian and East African Economies (anglais)

    Following the gains from variety literature, this paper estimates the welfare impact of growth of the variety of imported goods in 28 countries in East Africa and East Asia and compares the results. While...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS11072 Date du document: 24 février 2025 Mode de publication: Disclosed Auteur: Battogtvor,Enkhmaa,Majune,Socrates Kraido,Angella Faith Montfaucon

  • Energy Prices, Energy Intensity, and Firm Performance (anglais)

    This paper estimates the effect of electricity prices on firm performance, focusing on firm productivity, sales, and employment. Using the World Bank Business Pulse Survey data for a sample of 24 emerging...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS11069 Date du document: 19 février 2025 Mode de publication: Disclosed Auteur: Reyes Aterido,Mariana Iootty,Martin Melecky

  • Dynamic Effects of Fiscal Rules : Do Initial Conditions Matter ? (anglais)

    Fiscal rules have been shown to support fiscal discipline by improving government budget balances and restraining the growth of debt. However, questions remain about what enhances their effectiveness and...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS11066 Date du document: 18 février 2025 Mode de publication: Disclosed Auteur: Antonio Fatas,Bram Gootjes,Joseph Mawejje


  • Decarbonization in MENA Countries : An Empirical Analysis of Policy Impacts (anglais)

    This paper empirically examines the multiple impacts of alternative, major fiscal instruments on decarbonization in countries in the Middle East and North Africa. It also examines the effects of decarbonization...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS11064 Date du document: 13 février 2025 Mode de publication: Disclosed Auteur: Zeljko Bogetic,Hamid Mohtadi

  • The Elusive Impact of Corporate Tax Incentives (anglais)

    Despite the large fiscal footprint of corporate tax incentives, limited causal evidence exists on their impact on economic outcomes. This paper helps fill this gap by exploiting the phasing out of a large...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS11061 Date du document: 10 février 2025 Mode de publication: Disclosed Auteur: Massimiliano Cali,Giorgio Presidente,Thiago De Gouvea Scot de Arruda

  • Lying to the Taxman or Accepting a Helping Hand ? Evidence from a Novel Experiment on SMEs in Tanzania (anglais)

    This paper presents the results from a novel field experiment that examined the impact of in- creasing the presence of revenue authority officers on tax compliance and tax morale among small and medium-size...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS11062 Date du document: 10 février 2025 Mode de publication: Disclosed Auteur: Revocatus Washington Paul,Mdee,Ephraim,Fimbo,Massaga,Jonathan George Karver,Zain Chaudhry,Christopher Alexander Hoy

  • Dynamic, High-Resolution Wealth Measurement in Data-Scarce Environments (anglais)

    Accurate and comprehensive measurement of household livelihoods is critical for monitoring progress toward poverty alleviation and targeting social assistance programs for those who most need it. However...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS11058 Date du document: 6 février 2025 Mode de publication: Disclosed Auteur: Zheng,Zhuo,Wu,Timothy,Lee,Richard,David Newhouse,Talip Kilic,Burke,Marshall,Ermon,Stefano,Lobell,David B.

  • Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance (anglais)

    This paper develops a framework to analyze partial population experiments, a generalization of the cluster experimental design where clusters are assigned to different treatment intensities. The framework...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS11059 Date du document: 6 février 2025 Mode de publication: Disclosed Auteur: Cruces,Guillermo,Dario Tortarolo,Vazquez-Bare,Gonzalo