Documents et rapports

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...

Cost-benefit Analysis of Tax Expenditure : Data Issues and Potential Next Steps (anglais)

The analysis of the cost and benefits of tax incentives introduced by the Investment Code is indeed complex and data-intensive. The natural dynamics of the economy and business sector make identifying...

Distributional Effects of Taxation of Processed Foods in Brazil (anglais)

This paper examines the potential distributional effects of a tax increase on processed and ultra-processed foods. Using data from the most recent Brazilian consumption survey (POF 2017/2018), it analyzes...

A Case Study on Korea’s R&D Tax Incentives : Principles, Practices, and Lessons for Developing Countries (anglais)

R&D tax incentives (RDTIs) are among the most popular instruments that governments in both developing and developed economies employ to induce private investment in research and development (R&D). RDTIs...

KN5. Sugar-Sweetened Beverage Taxes: Rationale, Evidence and Design for Improving Health (anglais)

The purpose of this note is to provide an updated overview of 1) the rationale for implementing sugar-sweetened beverage (SSB) taxes, 2) the impact of SSB taxes on prices, the demand for SSBs and substitutes...

Q&A on Nutrition-Related Excise Taxes (anglais)

This Q&A was designed to provide detailed responses to commonly asked questions about what and how to tax when it comes to nutrition- related targets of excise taxes, including sugar-sweetened beverages...

Unpacking the Empirics Behind Health Tax Revenue (anglais)

The Global Tax Program Health Taxes Knowledge Note Series focuses on topics linked to implementation of health taxes, or excise taxes on tobacco, alcoholic drinks, and sugar-sweetened beverages. The purpose...

Distributional Impact of Health Taxes on Tobacco, Alcohol, and Sugar-sweetened Beverages in Brazil (anglais)

This study estimates the distributional effects of increasing taxes on tobacco, alcohol, and sugar-sweetened beverages (SSB). It uses the latest Brazilian Consumer Expenditure Survey (Pesquisa de Orçamento...

Tax Administration Diagnostic Assessment Tool - Module 7 POA 5 : Timely Payment of Taxes (anglais)

Tax Administration Diagnostic Assessment Tool Module 6 - Timely Filing of Tax Declarations (anglais)

Getting People in from the Shadow in Eastern Europe (anglais)

This brief focuses on the Bank report entitled “In From the Shadow – Integrating Europe’s Informal Labor”. With many Eastern European countries struggling to consolidate their fiscal positions, convincing...