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  • Macro Poverty Outlook for Uzbekistan : October 2024 (anglais)

    The economy is projected to grow by 6 percent in 2024. Fiscal consolidation is expected to continue in the medium term, based on adjusting energy prices to cost recovery levels and reductions in tax benefits...

    Type de document: Fiche Numéro du rapport: 194004 Date du document: 16 octobre 2024 Mode de publication: Disclosed Auteur: World Bank

  • Does Unequal Tax Burden Contribute to Women-Owned Businesses Leaving the Tax Net ? (anglais)

    This study investigates gender disparities in the tax burden in Addis Ababa, Ethiopia, using data on 2,320 taxpayers for 2011 and 2012. A quantile regression analysis is employed to control for firm characteristics...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS10712 Date du document: 27 février 2024 Mode de publication: Disclosed Auteur: Ambel,Alemayehu A.,Woldeyes,Firew Bekele

  • Presumptive Tax on Small and Microenterprises with a Gender Lens in Ethiopia (anglais)

    Governments often use simplified business tax systems, such as presumptive tax regimes, to register and tax small and microenterprises. Despite concerns about how such regimes could disproportionately...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS10707 Date du document: 20 février 2024 Mode de publication: Disclosed Auteur: Komatsu,Hitomi

  • 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...

    Type de document: Fiche Numéro du rapport: 186040 Date du document: 12 février 2024 Mode de publication: Disclosed Auteur: World Bank

  • 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

  • Firm Heterogeneity and the Impact of Payroll Taxes (anglais)

    This paper studies the impact of a large payroll tax cut for older workers in Hungary. Motivated by the predictions of a standard equilibrium job search model, the paper examines the heterogeneous impact...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS10265 Date du document: 14 décembre 2022 Mode de publication: Disclosed Auteur: Bíró,Anikó,Branyiczki,Réka,Lindner,Attila,Márk,Lili,Prinz,Daniel

  • Understanding an Integrated Tax Administration IT System (ITAS)​ (anglais)

    The purpose of this presentation is to ensure that we have an understanding of what an Integrated Tax Administration IT System (ITAS) is and how it can be implemented as part of a well-developed tax administration...

    Type de document: Rapport Numéro du rapport: 189813 Date du document: 30 juin 2022 Mode de publication: Disclosed Auteur: World Bank

  • Gender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopia (anglais)

    The rural land use fee and agricultural income tax are major payments for rural landholders in Ethiopia. This paper examines the gender implications of these taxes using tax payment and individual land...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS9715 Date du document: 24 juin 2021 Mode de publication: Disclosed Auteur: Komatsu,Hitomi,Ambel,Alemayehu A.,Koolwal,Gayatri B.,Yonis,Manex Bule

  • Uruguay - Poverty and social impact assessment of the tax reform (anglais)

    The Poverty and Social Impact Assessment (PSIA) analyzes the impact of the tax reform, which came into effect in July 2007, on tax incidence and poverty in Uruguay. The essence of the reform is the introduction...

    Type de document: Analyse sociale Numéro du rapport: 44939 Date du document: 19 mai 2008 Mode de publication: Disclosed Auteur:

  • Tax incidence in Madagascar : an analysis using household data (anglais)

    This article discusses tax incidence in Madagascar and asks who pays the taxes that finance government spending. Its main concern is to identify the progressivity of different taxes levied in Madagascar...

    Type de document: Article de revue Numéro du rapport: 77296 Date du document: 1 mai 1999 Mode de publication: Disclosed Auteur: Younger,Stephen D.,Sahn,David E.,Haggblade, Steven ,Dorosh,Paul A.

  • Tax incidence on agriculture in Morocco (1985-1989) (anglais)

    This study shows that, although it is exempt from the pecuniary burden of taxation, the Moroccan agriculture is not exempt from all economic burden of the various taxes and levies. In fact, it bears a...

    Type de document: Document de travail départemental Numéro du rapport: 13165 Date du document: 30 avril 1994 Mode de publication: Auteur: Azam,Jean-Paul,MNA

  • A general equilibrium based social policy model for Cote d'Ivoire (anglais)

    This paper describes a general equilibrium based social policy model for Cote d'Ivoire whose aim is both to facilitate analysis of a wide range of social policy options, any of which could conceivably...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS925 Date du document: 30 juin 1992 Mode de publication: Auteur: Ngee-Choon Chia,Wahba, Sadek,Whalley, John