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  • PFR Fundamentals - Measuring Tax burden on Capital Investment (anglais)

    This note provides guidance for Country Economists (CEs) to include in the PFRs an analysis of how tax policies, including tax incentives, impact investment in a country. Investment is often considered...

    Type de document: Rapport Numéro du rapport: 202582 Date du document: 25 juin 2025 Mode de publication: Disclosed Auteur: Kumar, Rajiv

  • How-To Note: Health Taxes in Public Finance Reviews (anglais)

    This How-To Note is designed to assist teams preparing World Bank Public Finance Reviews, as well as MTI country economists and staff in other GPs such as POV, GOV and HNP. While it is primarily intended...

    Type de document: Rapport Numéro du rapport: 201952 Date du document: 27 mai 2025 Mode de publication: Disclosed Auteur: World Bank

  • Good Practices in Identification Systems (anglais)

    This document collection explores the intersection of development, technology, and economic policy. It examines the role of identification systems in promoting social protection programs and facilitating...

    Type de document: Rapport Numéro du rapport: 201838 Date du document: 22 mai 2025 Mode de publication: Disclosed Auteur: Casher, Claire

  • VAT Exemptions, Embedded Tax, and Unintended Consequences (anglais)

    The value-added tax (VAT) has proved to be a highly effective tool at raising revenue in developed and developing countries alike. However, the effective operation of the VAT breaks down in the presence...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS11120 Date du document: 13 mai 2025 Mode de publication: Disclosed Auteur: Chandler, William,Thomas, Alastair,Tremblay, Frederic

  • Mauritanie - Analyse de la Mobilisation des Recettes Fiscales (français)

    Le rapport présente sommaire des conclusions: la composition fiscale des recettes accorde trop d’importance aux douanes; ainsi qu’à l’IS au détriment des autres impôts et taxes; le système fiscal de la...

    Type de document: Document de travail Numéro du rapport: 194616 Date du document: 8 novembre 2024 Mode de publication: Disclosed Auteur: World Bank

  • 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...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS10943 Date du document: 4 octobre 2024 Mode de publication: Disclosed Auteur: Choudhary, Rishabh,Ruch, Franz Ulrich,Skrok, Emilia

  • Evaluation of Door-to-Door Tax Enforcement Strategy in Indonesia (anglais)

    This paper presents an evaluation of a tax enforcement program conducted in Indonesia where officials from the tax authority visited properties to engage directly with owners about their property tax obligations...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS10901 Date du document: 6 septembre 2024 Mode de publication: Disclosed Auteur: Antonacci,Paulo,Chattha, Muhammad Khudadad

  • Guatemala - Public Finance Review (anglais)

    This Public Finance Review (PFR) is the first since 2013, and it complements other World Bank Group advisory support and analytics. The PFR updates the fiscal analysis with data from 2013 through 2023...

    Type de document: Rapport Numéro du rapport: 201154 Date du document: 30 juin 2024 Mode de publication: Disclosed Auteur: World Bank

  • Global Tax Program - FY24 Annual Progress Report (anglais)

    The FY24 Annual Report provides an update on the progress of the activities undertaken by the Global Tax Umbrella Program (GTP Umbrella) during the period of July 2023 – June 2024. The GTP is a main vehicle...

    Type de document: Rapport annuel Numéro du rapport: 195283 Date du document: 30 juin 2024 Mode de publication: Disclosed Auteur: World Bank

  • Tax Expenditure Manual (anglais)

    This manual is a contribution to the rich body of literature on tax expenditures and aim to inform policymakers and policy debates on tax expenditures reform. In doing so, it builds on the existing knowledge...

    Type de document: Manuel Numéro du rapport: 192075 Date du document: 27 juin 2024 Mode de publication: Disclosed Auteur: World Bank

  • 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...

    Type de document: Rapport Numéro du rapport: 194618 Date du document: 31 mai 2024 Mode de publication: Disclosed Auteur: World Bank

  • 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...

    Type de document: Rapport Numéro du rapport: 194612 Date du document: 31 mai 2024 Mode de publication: Disclosed Auteur: World Bank

  • Mauritania - Tax Revenue Mobilization Analysis (anglais)

    In this paper, authors provide a detailed evaluation and recommendations for reforming Mauritania's tax system to enhance revenue collection while fostering economic growth and equity. Authors offer short-term...

    Type de document: Rapport Numéro du rapport: 194609 Date du document: 30 mai 2024 Mode de publication: Disclosed Auteur: Gilbert, Sabrina,Tremblay, Frederic

  • Gender and Fiscal Policy — A Methodological Proposal and Its Application to Jordan and Armenia (anglais)

    Fiscal policies affect households and individuals in a variety of ways. Even though these effects are likely to be different for men and women, conventional tools of fiscal incidence analysis are typically...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS10733 Date du document: 21 mars 2024 Mode de publication: Disclosed Auteur: Jellema,Jon Robbert,Grown,Caren,Fuchs Tarlovsky,Alan,Wai-Poi,Matthew Grant,Tiwari,Sailesh,Sosa,Mariano Ernesto

  • 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