Documents et rapports

IFC-is sagadasaxado proeqti saqarTveloSi (géorgien)

The goal of IFC's Georgia Tax Simplification Project is to lower tax compliance costs for micro, small, and medium enterprises (MSMEs) and expand their tax base through reforming the tax system for MSMEs...

IFC Georgia Tax Simplification Project (anglais)

The goal of IFC's Georgia Tax Simplification Project is to lower tax compliance costs for micro, small, and medium enterprises (MSMEs) and expand their tax base through reforming the tax system for MSMEs...

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...

Innovations in Tax Compliance : Building Trust, Navigating Politics, and Tailoring Reform (anglais)

Recent decades have seen important progress in strengthening country tax systems. Yet many areas of reform have remained stubbornly resistant to major improvements. Overall, revenue collection still falls...

Statement by Carlos G. Dominguez, Governor for the Philippines at the 2021 Annual Meetings : Governor’s Statement No. 5 (anglais)

This is a statement by Carlos G. Dominguez, Philippines governor, at annual meetings on October 14, 2021.

Platform for Collaboration on Tax Regional Workshops on Medium-Term Revenue Strategies - Summary Report (anglais)

The objective of the MTRS is to provide a clear vision for a country’s future tax system to attain lasting and meaningful tax system reforms to meet the country’s fiscal needs, including spending needs...

Disclosable Version of the ISR - Tax Reform Operation - P171892 - Sequence No : 01 (anglais)

Disclosable Version of the ISR - Tax Administration and Statistical System Modernization Project - P163711 - Sequence No : 03 (anglais)

Official Documents- Disbursement and Financial Information Letter for Grant No. D835-TJ (anglais)

IBRD/IDA Board Briefing on Domestic Resource Mobilization (DRM) : Supporting Green, Resilient and Inclusive Development (GRID) (anglais)

The pandemic is exacerbating pre-existing DRM challenges. Revenues have dropped by in 2020. For many countries tax-to-GDP ratios are expected to fall in 2021, and there is high uncertainty about future...

Modeling the Revenue and Distributional Effects of Tax Reform in Paraguay : Challenges and Lessons (anglais)

In 2019, the Government of Paraguay (GOP) embarked on a comprehensive tax reform to simplify and modernize its tax system. At the request of the Ministry of Finance (MOF), and building on long-standing...

Regime-Dependent Environmental Tax Multipliers : Evidence from 75 Countries (anglais)

This paper reviews the main transmission channels of an environmental tax reform shifting the tax burden from labor to carbon emission. The analysis uses a simple open-economy macro model and estimates...

Appraisal Stage Program Information Document (PID) - Tax Reform Program - P171892 (anglais)

Appraisal Environmental and Social Review Summary (ESRS) - Tax Reform Program - P171892 (anglais)

Environmental and Social Commitment Plan (ESCP) - Tax Reform Program - P171892 (anglais)

Labor Management Procedures Tax Reform Program (P171892) (anglais)

Optimal Taxation with Multiple Dimensions of Heterogeneity (anglais)

This paper develops a general theory of optimal income taxation with multiple dimensions of agent heterogeneity. The main technical hurdle in developing this theory is the possibility that individuals...

Tax Revenue Effort and Aid in Fragile States : The Case of the Comoros (anglais)

This paper assesses the impact of aid on tax revenue effort in the context of a fragile state, using the case of the Comoros. The paper estimates a fiscal response model within a cointegrated vector autoregressive...

p145617 fs.pdf (anglais)

Expansionary Fiscal Austerity: New International Evidence (anglais)

The expansionary fiscal contraction (EFC) hypothesis states that fiscal austerity can increase output or consumption when a country is under heavy debt burdens because it sends positive signal about the...