Documents et rapports
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Maximizing Output and Government Revenues from Mining in Developing Countries : The Role of Country Political Risk and Investors’ Return, and Implications for the Energy Transition (anglais)
This paper investigates the determinants of mining projects, with a focus on green minerals. The research question is the effect of political risk on investment decisions, the size of projects, the volume...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS10965 Date du document: 4 novembre 2024 Mode de publication: Disclosed Auteur: Davis,Graham A.,Chadi Bou Habib,Solheim,Gaute,Martin Lokanc
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VAT Rate Structures in Theory and Practice (anglais)
Most countries’ value-added tax (VAT) systems apply reduced VAT rates to a selection of expenditure items in order to achieve distributional goals, and (to a lesser extent) social and cultural objectives...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS10677 Date du document: 18 janvier 2024 Mode de publication: Disclosed Auteur: Thomas,Alastair Geoffrey Arthur
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Measuring Tax Progressivity in Low-Income Countries (anglais)
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...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS10460 Date du document: 30 mai 2023 Mode de publication: Disclosed Auteur: Thomas,Alastair Geoffrey Arthur