Documents et rapports

Global Tax Program (GTP) : Domestic Revenue Mobilization Pillar - FY24 Project Cards (anglais)

Global Tax Program (GTP) activities under Window 2 include technical assistance in tax policy and tax and customs administration. This window aims to facilitate the design and implementation of evidence-based...

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...

Kazakhstan Economic Update : Winter 2024-2025 - Funding the Future : Boosting Revenues for Lasting Investments (anglais)

Kazakhstan's economy is estimated to have grown by 4.0 percent in 2024. A temporary acceleration to 4.5–5.0 percent growth is projected in 2025, supported by a one-off surge in oil production, export growth...

Tajikistan - Tax Reform Operation (TRO) Project : Implementation Support Mission - November 4 to 15, 2024 (anglais)

MauSim 2024 : The Incidence of Tax Expenditures and Electricity Subsidies in Mauritania (anglais)

Tax and benefit microsimulation tools are increasingly used as an input to public policy design for governments around the world. This is part of a broader movement towards evidence-based public policy...

MauSim : A Fiscal Microsimulation Model for Mauritania (anglais)

MauSim 2024 is used to understand the incidence of VAT and energy subsidies on poverty and inequality. This report focuses on the fiscal microsimulation tool for Mauritania, which aims to assess the distributional...

Pakistan - Land Sector Review in Khyber Pakhtunkhwa (anglais)

This report presents a comprehensive overview of the state of land administration in Khyber Pakhtunkhwa (KP). It aims to provide the Government of KP (GoKP) with a diagnostic of the deficiencies, gaps...

Tajikistan - Tax Reform Operation (TRO) Project : Implementation Support Mission - July 8 to 12, 2024 (anglais)

Taxing for Growth : Revisiting the 15 Percent Threshold (anglais)

Tax revenue collection is essential to the state’s ability to address market failures, provide goods and services such as health and education, invest in infrastructure, stabilize the economy in response...

Domestic Tax Evasion Diamond Tool - Vulnerabilities (anglais)

Tax evaders exploit vulnerabilities in the tax legal framework, processes and revenue collection system. Countries need to improve their defense mechanisms to prevent, detect, and sanction tax evasion...

Just Transition Taxonomy - Narrative Report (anglais)

Governments globally are considering how to manage the transition from coal to clean energy, and how to reach net-zero emissions targets in a way that would ensure a Just Transition – a transition in which...

Etude sur les Outils de Renforcement des Recettes de la DGDPE en Mauritanie (français)

La mobilisation des recettes intérieures en Mauritanie est un défi majeur, limitant les dépenses sociales et les investissements en infrastructure, et entraînant une dépendance accrue à la dette publique...

Transfer Pricing Diagnosis (anglais)

Mauritania is essentially a desert country, with vast tracts of pastoral land and only 0.5% of arable land. The economy faces structural challenges, as highlighted by the slow post-pandemic recovery. The...

Mission d’Assistance de La Banque Mondiale la Codification des Exonerations et l’Evaluation des Depenses Fiscales (français)

Rules and Regulations, Managerial Time and Economic Development (anglais)

This paper documents that senior plant managers in less-developed countries spend more time dealing with government rules and regulations than their counterparts in richer countries. These facts are interpreted...

El Impuesto Mínimo Global : Del Acuerdo a La Implementación - Consideraciones de Política, Opciones de Puesta en Práctica y Próximos Pasos (espagnol)

En octubre de 2021, se alcanzó un acuerdo internacional histórico de dos pilares entre 137 países miembros del Marco Inclusivo sobre BEPS de la OCDE/G20 para abordar el doble desafío de la globalización...

La Mauritanie - ​Outil de Microsimulation Budgétaire​ (français)

Mauritanie - Atelier de Formation sur la Méthodologie Dénommée Commitment to Equity (CEQ) et les Modèles de Micro-Simulation Budgétairedu : Première Session - 13 au 15 Février 2024 (français)

Bulgaria’s Health Taxes - Overview, Trends and Simulation Results for Potential Optimization of Health Tax Levels (anglais)

Health taxes are excise taxes that are applied to products that generate health related negative externalities and internalities, particularly tobacco, alcohol, and sugar-sweetened beverages (SSBs). In...

Impactos Distributivos da Reforma Tributária no Brasil : Cenários Relativos à Isenção da Cesta Básica (portugais)

A consumption tax reform in Brazil has been recently approved by the House of Representatives, providing a full tax exemption for the yet undefined ‘National Basic Basket’ of goods (cesta basica nacional)...