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  • Strengthening Personal Income Taxation in Senegal - Case Study (Inglés)

    As part of its medium-term revenue strategy, Senegal’s Finance and Budget Ministry plans to raise its tax-to-GDP ratio to 20 percent. The tax administration (Direction Générale des Impôts et Domaines...

    Tipo de documento: Informe Número del informe: 182499 Fecha del documento: 2 de junio de 2023 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Czajka,Leo,Aissatou Diallo,Knebelmann,Justine Simone Cecile,Toure,Anaelle Binta

  • Effective Tax Rates and Firm Size (Inglés)

    This paper provides novel evidence on the relationship between firm size and effective corporate tax rates, using full-population administrative tax data from 13 countries. In all countries, small firms...

    Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS10312 Fecha del documento: 23 de febrero de 2023 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Brockmeyer,Anne,Dom,Roel,Semelet,Camille Marine

  • Globalization and Factor Income Taxation (Inglés)

    How has globalization affected the relative taxation of labor and capital, and why? To address this question, this paper builds and analyzes a new database of effective macroeconomic tax rates covering...

    Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS9973 Fecha del documento: 15 de marzo de 2022 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Fisher-Post,Matthew,Jensen,Anders,Zucman,Gabriel

  • Targeting Tax Enforcement Efforts on Larger Firms : A Necessary Distortion? (Inglés)

    To collect tax revenue and maximize the use of scarce enforcement capacity, some tax administrations focus their enforcement efforts disproportionately on large firms instead of enforcing taxes evenly...

    Tipo de documento: Resumen Número del informe: 157741 Fecha del documento: 2 de abril de 2021 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean

  • The Impact of COVID-19 on Formal Firms in Honduras : Evidence from Monthly Tax Returns (Inglés)

    We measure the impact of the COVID-19 (coronavirus) crisis and the resulting lockdown on formal firms in Honduras, using monthly value-added tax records for January 2018 to August 2020. Firms' revenue...

    Tipo de documento: Resumen Número del informe: 156174 Fecha del documento: 1 de enero de 2021 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Brockmeyer,Anne,Semelet,Camille Marine

  • The Impact of COVID-19 on Formal Firms: Micro Tax Data Simulations across Countries (Inglés)

    How is the COVID-19 pandemic affecting firm profits and tax payments in developing countries? This paper uses administrative corporate tax records from 10 low- and middle-income countries around the world...

    Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS9437 Fecha del documento: 14 de octubre de 2020 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Brockmeyer,Anne,Semelet,Camille Marine

  • The Impact of COVID-19 on Formal Firms : Evidence from Uganda (Inglés)

    The COVID19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement restrictions...

    Tipo de documento: Resumen Número del informe: 151982 Fecha del documento: 1 de agosto de 2020 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Brockmeyer,Anne,McNabb,Kyle,Semelet,Camille Marine

  • The Impact of COVID-19 on Formal Firms : Evidence from Ethiopia (Inglés)

    The COVID19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement restrictions...

    Tipo de documento: Resumen Número del informe: 151978 Fecha del documento: 1 de agosto de 2020 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Brockmeyer,Anne,Harris,Tom,Semelet,Camille Marine

  • The Impact of COVID-19 on Formal Firms : Evidence from Montenegro (Inglés)

    The COVID19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement restrictions...

    Tipo de documento: Resumen Número del informe: 151980 Fecha del documento: 1 de agosto de 2020 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Brockmeyer,Anne,Lakicevic,Milan,Schiffbauer,Marc Tobias,Semelet,Camille Marine

  • The Impact of COVID-19 on Formal Firms : Evidence from Albania (Inglés)

    The COVID19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement restrictions...

    Tipo de documento: Resumen Número del informe: 151975 Fecha del documento: 1 de agosto de 2020 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Brockmeyer,Anne,Semelet,Camille Marine,Ungerer,Christoph T F

  • Informality, Consumption Taxes and Redistribution (Inglés)

    Can consumption taxes reduce inequality in developing countries? This paper combines household expenditure data from 31 countries with theory to shed new light on the redistributive potential and optimal...

    Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS9267 Fecha del documento: 1 de junio de 2020 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Gadenne,Lucie,Jensen,Anders

  • Not(ch) your average tax system : corporate taxation under weak enforcement (Inglés)

    How should developing countries tax corporate income? This paper studies this question in Costa Rica, where firms face discontinuously higher average tax rates on profits when their revenue marginally...

    Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS8524 Fecha del documento: 12 de julio de 2018 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Soto,Mauricio

  • Size-dependent tax enforcement and compliance : global evidence and aggregate implications (Inglés)

    This paper studies the prevalence and consequences of size-dependent tax enforcement and compliance. The identification strategy uses the ranking of industries' average firm size in the United States as...

    Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS8363 Fecha del documento: 12 de marzo de 2018 Tipo de divulgación: Disclosed Autor: Bachas,Pierre Jean,Fattal Jaef,Roberto N.,Jensen,Anders