Documents et rapports

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...

Tax Compliance and Gender Evidence from Field Experiment In Ethiopia (anglais)

This study investigates taxpayer responses to tax compliance interventions by Addis Ababa’s revenue authority, focusing on gender differences among business owners. The interventions, involving informational...

Fiscal and Distributional Implications of VAT Reforms in Zimbabwe (anglais)

Improving domestic revenue mobilization extremely important for Zimbabwe to create the fiscal space to absorb quasi-fiscal expenditures and support macroeconomic stability. In November 2023, Zimbabwe announced...

Exploring the Gender Divide in Real Estate Ownership and Property Tax Compliance (anglais)

This paper investigates gender disparities in residential property ownership and tax compliance in a large Argentine municipality using detailed tax administrative data. While ownership is evenly distributed...

Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance (anglais)

This paper develops a framework to analyze partial population experiments, a generalization of the cluster experimental design where clusters are assigned to different treatment intensities. The framework...

SBFN Toolkit : Sustainable Finance Taxonomies (anglais)

The Sustainable Banking and Finance Network's Toolkit on Sustainable Finance Taxonomies was developed to support member countries to develop the national enabling frameworks for sustainable finance. It...

Taxes on Individuals, Households, and Nonfarm Enterprises : Findings of the 2018/19 and 2021/22 Ethiopia Socioeconomic Panel (anglais)

The primary objectives of this report are to: Share information about the questions used in the ESS in order to inform future survey design and measurement. Provide descriptive analysis of the new tax-related...

Ukraine: 2024 Tax Compliance Cost Survey - Report on Results of a Survey (anglais)

The Ukraine Taxpayer Compliance Cost Survey (TCCS) provides a snapshot of taxpayers’ experience filing and paying taxes and estimates of the cost of taxpayers’ compliance with State Tax Service (STS) administrative...

Reforming Land Valuation and Taxation in Ukraine : A Path towards greater Sustainability Fairness, and Transparency (anglais)

The shift from administrative to market-based property valuation is critical for effective decentralization and local revenue collection in Ukraine. To demonstrate the viability of such a shift, this paper...

Effective Tax Rates, Firm Size and the Global Minimum Tax (anglais)

We document new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries. First, effective taxes rates (ETRs) follow a humped-shaped...

Maximizing Output and Government Revenues from Mining in Developing Countries : The Role of Country Political Risk and Investors’ Return, and Implications for the Energy Transition (anglais)

This paper investigates the determinants of mining projects, with a focus on green minerals. The research question is the effect of political risk on investment decisions, the size of projects, the volume...

Alcohol Excise Taxes in Vietnam: Opportunity to Save Lives while Increasing Tax Revenues (anglais)

Health taxes are excise taxes on products that generate negative externalities and internalities and cause health harms to consumers, typically applied to tobacco, alcohol and sugar-sweetened beverages...

Saving Lives While Raising Revenue : Opportunities in Brazil’s Reform of Indirect Taxes to Improve Tobacco, Alcohol, and Sugar-Sweetened Beverages (SSBs) Excise Taxes (anglais)

Taxes and prices of tobacco products, alcoholic beverages, and sugar-sweetened beverages (SSBs) in Brazil are low compared to international peers. The ongoing landmark reform of indirect taxes (PLP 68/2024...

Revealing Tax Evasion : Experimental Evidence from a Representative Survey of Indonesian Firms (anglais)

This paper examines the pervasiveness of tax evasion among firms in Indonesia and the characteristics associated with higher levels of noncompliance. Tax evasion is estimated through a randomized, double-list...

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...

Datos Filtrados de Paraisos Fiscales y Fiscalidad Tributaria en Paises en Desarrollo (espagnol)

Moldova - Tax Administration Modernization Project (anglais)

Ratings for the Tax Administration Modernization Project for Moldova were as follows: outcomes were satisfactory, the bank performance was satisfactory, and the monitoring and evaluation quality was high...

Kyrgyz Republic - Tax Administration and Statistical System Modernization Project : Implementation Support Mission - February 26 - March 1, 2024 (anglais)

Fiscal Policy, Poverty, and Inequality in a Constrained Environment : The Case of the West Bank and Gaza (anglais)

This report analyzes the distributional impacts of the main taxes and transfers on households’ welfare in the West Bank and Gaza. The analysis uses the Commitment to Equity methodology, enabling comparison...

VAT Rate Structures in Theory and Practice (anglais)

Most countries’ value-added tax (VAT) systems apply reduced VAT rates to a selection of expenditure items in order to achieve distributional goals, and (to a lesser extent) social and cultural objectives...