Documents et rapports
-
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
-
Economic Policy : Estimating Value Added Tax (VAT) and Corporate Income Tax (CIT) Gaps in Indonesia (anglais)
This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and policy gap estimates in Indonesia between 2016 and 2021. The study's objective is to...
Type de document: Rapport Numéro du rapport: 197554 Date du document: 2 mars 2025 Mode de publication: Disclosed Auteur: Rong Qian,Grzegorz Poniatowski
-
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 : 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
-
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
-
Climate Change Framework Legislation : A Growing Trend (anglais)
Countries are increasingly adopting climate change framework laws to help them achieve their climate goals. Since 1998 - when the first law was adopted - 61 countries (and one regional bloc, the European...
Type de document: Rapport Numéro du rapport: 195527 Date du document: 12 décembre 2024 Mode de publication: Disclosed Auteur: Abdulaziz Almuzaini,Nicholas Menzies
-
Corporate Income Tax Incentives to Promote Environmentally Sustainable Investment: Findings from 40 economies covered by the World Bank Corporate Income Tax Incentives Database (anglais)
The paper advances a framework to take stock of CIT incentives across two interrelated policy objectives: stimulating investment in green sectors and processes; and/or encouraging divestment from dirty...
Type de document: Rapport Numéro du rapport: 195525 Date du document: 11 décembre 2024 Mode de publication: Disclosed Auteur: Kett, Benjamin,Hania Kronfol,Eduardo Antonio Jimenez Sandoval,Schimanski, Caroline,Victor Steenbergen
-
Conceptualizing Disaster Risk–Based Budgeting and Exploring Practical Applications (anglais)
This report explores how countries can embed disaster risk in their budgets, an especially important task as climate change gives rise to greater disaster impacts and as economies and populations grow...
Type de document: Rapport Numéro du rapport: 195094 Date du document: 1 octobre 2024 Mode de publication: Disclosed Auteur: Tatiana Skalon,Richard Anthony Sutherland,Stephanie Allan,Eleanor Bayley
-
Climate and Equity : A Framework to Understand Welfare Impacts and Guide Policy Action (anglais)
Reducing the impact of climate change on poor and vulnerable households is essential for hastening poverty reduction. In thinking about policies that do this, it is useful to apply the same hazard, exposure...
Type de document: Rapport Numéro du rapport: 193777 Date du document: 30 septembre 2024 Mode de publication: Disclosed Auteur: Ruth Hill,Trang Nguyen,Miki Khanh Doan
-
If Children Aren’t Full, Can Adults Eat? : Adaptation Mechanisms of Poor Households Facing Price Shocks in Côte d’Ivoire (anglais)
This paper presents the results of a qualitative study aimed at generating knowledge on intra-household and gendered impacts of food and energy price shocks among the poor in Côte d’Ivoire, with a focus...
Type de document: Rapport Numéro du rapport: 193708 Date du document: 25 septembre 2024 Mode de publication: Disclosed Auteur: Alina Kalle,Miriam Muller
-
Leveraging Trade for More and Better Jobs (anglais)
Trade exposure is traditionally seen as key to job creation and poverty reduction, but its efficacy is questioned amid global labor market upheavals and protectionist trends. Drawing on six underlying...
Type de document: Rapport Numéro du rapport: 193293 Date du document: 5 septembre 2024 Mode de publication: Disclosed Auteur: Maryla Maliszewska,Deborah Elisabeth Winkler
-
Providing Better Price Signals Through Fuel Taxation : Opportunities in Brazil’s Consumption Tax Reform (anglais)
A new system of consumption taxes in Brazil was approved by constitutional amendment in December 2023, with infra-constitutional legislation under debate in Congress as of July 2024. This legislation will...
Type de document: Rapport Numéro du rapport: 193114 Date du document: 19 août 2024 Mode de publication: Disclosed Auteur: Cornelius Fleischhaker,Daniel Navia Simon,Heron Marcos Teixeira Rios
-
Tributação de Combustíveis : Oportunidades Ambientais na Reforma Tributária do Brasil (portugais)
Um novo sistema tributário sobre o consumo no Brasil foi aprovado por emenda constitucional em dezembro de 2023, aguardando a definição da legislação infraconstitucional ainda em debate no Congresso em...
Type de document: Rapport Numéro du rapport: 193114 Date du document: 19 août 2024 Mode de publication: Disclosed Auteur: Cornelius Fleischhaker,Daniel Navia Simon,Heron Marcos Teixeira Rios
-
Promoviendo el Desarrollo Verde del Sector Financiero de Honduras : Evaluación del Riesgo Climático (espagnol)
Este reporte proporciona una evaluación del impacto del cambio climático para el sector bancario hondureño, abarcando tanto riesgos físicos como de transición. Respecto a riesgos físicos, el reporte encuentra...
Type de document: Rapport Numéro du rapport: 192966 Date du document: 9 août 2024 Mode de publication: Disclosed Auteur: Oliver Masetti,Faruk Miguel Liriano
-
The 2022 Global Food Price Shock in Chile and Colombia : Stylized Facts from Customs Data (anglais)
This note uses transaction level customs data for Chile and Colombia to provide insights into food price transmission from global markets to import prices. This is a non-trivial relationship with significant...
Type de document: Rapport Numéro du rapport: 192432 Date du document: 5 juillet 2024 Mode de publication: Disclosed Auteur: Erik von Uexkull
-
Financial Sector Policy in Fragile States - A Primer (anglais)
Financial development can enhance economic well-being and foster resilience in fragile settings, potentially contributing to escaping from fragility once “pivotal conditions” are in place. However, fragile...
Type de document: Rapport Numéro du rapport: 191078 Date du document: 11 juin 2024 Mode de publication: Disclosed Auteur: Pietro Calice
-
Determinants of Health Worker Performance : A Review of the Evidence (anglais)
The report is organized around a conceptual framework that focuses on thedrivers of health worker performance in the health administration and in healthfacilities. The administration-level drivers focus...
Type de document: Rapport Numéro du rapport: 190959 Date du document: 6 juin 2024 Mode de publication: Disclosed Auteur: World Bank