Documentos e informes
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Ten Consequential and Actionable ‘Social’ Contributions to the Theory, Practice, and Evaluation of Development (Inglés)
Understandings of what is unique and consequential about ‘social’ development vis-à-vis other sectoral domains have evolved considerably over the past eight decades, with the present articulations enjoying...
Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS11087 Fecha del documento: 19 de marzo de 2025 Tipo de divulgación: Disclosed Autor: Vijayendra Rao,Michael Woolcock
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Procuring Low Growth : The Impact of Political Favoritism on Public Procurement and Firm Performance in Bulgaria (Inglés)
This paper assesses the impact of favoritism in public procurement on private sector productivity growth. To this end, it combines three novel microeconomic data sets: administrative data on firms, including...
Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS11085 Fecha del documento: 13 de marzo de 2025 Tipo de divulgación: Disclosed Autor: Fazekas,Mihaly,Poltoratskaya,Viktoriia,Marc Tobias Schiffbauer,Tóth,Bence
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Income Taxation of the Top Earners in Honduras: Linking Personal and Corporate Taxes (Inglés)
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...
Tipo de documento: Informe Número del informe: 197707 Fecha del documento: 7 de marzo de 2025 Tipo de divulgación: Disclosed Autor: Thiago Scot,Pierre Bachas,Santiago Cesteros,Tatiana Flores,Gabriel Oqueli,Edgardo Enrique Espinal Hernandez,Wilman Alonso Ponce Nuñez,Sahira Rocio Canales Licona
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Businesses of the State in Brazil : The Impact on Employment and Business Dynamism (Inglés)
Businesses of the state (BOS) have regained the public debate in midst of the COVID-19 pandemic, especially as a source of resilience to shocks and a mechanism for technology development and diffusion...
Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS11082 Fecha del documento: 6 de marzo de 2025 Tipo de divulgación: Disclosed Autor: Brolhato,Sara,Xavier Cirera,Antonio Soares Martins Neto
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Seeds of Change : The Impact of Ethiopia’s Direct Seed Marketing Approach on Smallholders’ Seed Purchases and Productivity (Inglés)
Several factors contribute to the limited use of improved seed varieties in Ethiopia. Among those, on the supply side, is the restricted availability of seeds in the volume, quality, and timeliness required...
Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS11078 Fecha del documento: 3 de marzo de 2025 Tipo de divulgación: Disclosed Autor: Dawit Kelemework Mekonnen,Abate,Gashaw T.,Yimam,Seid,Benfica,Rui,Spielman,David J.,Place,Frank
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Economic Policy : Estimating Value Added Tax (VAT) and Corporate Income Tax (CIT) Gaps in Indonesia (Inglés)
This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and policy gap estimates in Indonesia between 2016 and 2021. The study's objective is to...
Tipo de documento: Informe Número del informe: 197554 Fecha del documento: 2 de marzo de 2025 Tipo de divulgación: Disclosed Autor: Rong Qian,Grzegorz Poniatowski
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2024 Global Report on the Use of Accrual Accounting for Fiscal Management (Inglés)
The report presents an analysis of the adoption and implementation of accrual accounting in the public sector to explore its role in providing information on fiscal sustainability, informing economic analysis...
Tipo de documento: Informe Número del informe: 197561 Fecha del documento: 1 de marzo de 2025 Tipo de divulgación: Disclosed Autor: Bonnie Ann Sirois,Srinivas Gurazada
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Reforming Justice : Improving Service Delivery through Technology (Inglés)
This note explores the use of technology to enhance the efficiency, transparency, and accessibility of judicial service delivery. It examines how technological solutions can support streamlining internal...
Tipo de documento: Informe Número del informe: 195395 Fecha del documento: 24 de febrero de 2025 Tipo de divulgación: Disclosed Autor: World Bank,Erica Bosio,Virginia Upegui Caro
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Reforming Justice : Engaging with Countries on Judicial Budgets (Inglés)
Adequate budgeting of the judiciary is critical for the effective delivery of justice. This brief presents trends in judicial budgets. Courts account for less than 2 percent of total government expenditure...
Tipo de documento: Informe Número del informe: 195396 Fecha del documento: 24 de febrero de 2025 Tipo de divulgación: Disclosed Autor: World Bank
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Reforming Justice : Increasing Access through Small Claim Courts (Inglés)
Small claims courts and procedures play an important role in enhancing the efficiency and accessibility of the justice system. When well-designed, they can significantly streamline judicial processes...
Tipo de documento: Informe Número del informe: 195394 Fecha del documento: 24 de febrero de 2025 Tipo de divulgación: Disclosed Autor: Erica Bosio,Svetozara Petkova
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Revisiting the Gains from Trade in EMDEs : The Case of Selected East Asian and East African Economies (Inglés)
Following the gains from variety literature, this paper estimates the welfare impact of growth of the variety of imported goods in 28 countries in East Africa and East Asia and compares the results. While...
Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS11072 Fecha del documento: 24 de febrero de 2025 Tipo de divulgación: Disclosed Autor: Battogtvor,Enkhmaa,Majune,Socrates Kraido,Angella Faith Montfaucon
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Energy Prices, Energy Intensity, and Firm Performance (Inglés)
This paper estimates the effect of electricity prices on firm performance, focusing on firm productivity, sales, and employment. Using the World Bank Business Pulse Survey data for a sample of 24 emerging...
Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS11069 Fecha del documento: 19 de febrero de 2025 Tipo de divulgación: Disclosed Autor: Reyes Aterido,Mariana Iootty,Martin Melecky
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Dynamic Effects of Fiscal Rules : Do Initial Conditions Matter ? (Inglés)
Fiscal rules have been shown to support fiscal discipline by improving government budget balances and restraining the growth of debt. However, questions remain about what enhances their effectiveness and...
Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS11066 Fecha del documento: 18 de febrero de 2025 Tipo de divulgación: Disclosed Autor: Antonio Fatas,Bram Gootjes,Joseph Mawejje
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Rapid Economic Growth but Rising Poverty Segregation : Will Viet Nam Meet the SDGs for Equitable Development ? (Inglés)
Viet Nam is widely regarded as a success story for its impressive economic growth and poverty reduction in the last few decades. Yet, recent evidence indicates that the country’s economic growth has not...
Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS11067 Fecha del documento: 18 de febrero de 2025 Tipo de divulgación: Disclosed Autor: Hai-Anh H. Dang,Dhongde,Shatakshee,Do,Minh,Nguyen,Cuong Viet,Obert Pimhidzai
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Decarbonization in MENA Countries : An Empirical Analysis of Policy Impacts (Inglés)
This paper empirically examines the multiple impacts of alternative, major fiscal instruments on decarbonization in countries in the Middle East and North Africa. It also examines the effects of decarbonization...
Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS11064 Fecha del documento: 13 de febrero de 2025 Tipo de divulgación: Disclosed Autor: Zeljko Bogetic,Hamid Mohtadi
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The Elusive Impact of Corporate Tax Incentives (Inglés)
Despite the large fiscal footprint of corporate tax incentives, limited causal evidence exists on their impact on economic outcomes. This paper helps fill this gap by exploiting the phasing out of a large...
Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS11061 Fecha del documento: 10 de febrero de 2025 Tipo de divulgación: Disclosed Autor: Massimiliano Cali,Giorgio Presidente,Thiago De Gouvea Scot de Arruda
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Lying to the Taxman or Accepting a Helping Hand ? Evidence from a Novel Experiment on SMEs in Tanzania (Inglés)
This paper presents the results from a novel field experiment that examined the impact of in- creasing the presence of revenue authority officers on tax compliance and tax morale among small and medium-size...
Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS11062 Fecha del documento: 10 de febrero de 2025 Tipo de divulgación: Disclosed Autor: Revocatus Washington Paul,Mdee,Ephraim,Fimbo,Massaga,Jonathan George Karver,Zain Chaudhry,Christopher Alexander Hoy
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Dynamic, High-Resolution Wealth Measurement in Data-Scarce Environments (Inglés)
Accurate and comprehensive measurement of household livelihoods is critical for monitoring progress toward poverty alleviation and targeting social assistance programs for those who most need it. However...
Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS11058 Fecha del documento: 6 de febrero de 2025 Tipo de divulgación: Disclosed Autor: Zheng,Zhuo,Wu,Timothy,Lee,Richard,David Newhouse,Talip Kilic,Burke,Marshall,Ermon,Stefano,Lobell,David B.
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Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance (Inglés)
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...
Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS11059 Fecha del documento: 6 de febrero de 2025 Tipo de divulgación: Disclosed Autor: Cruces,Guillermo,Dario Tortarolo,Vazquez-Bare,Gonzalo
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Exploring the Gender Divide in Real Estate Ownership and Property Tax Compliance (Inglés)
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...
Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS11060 Fecha del documento: 6 de febrero de 2025 Tipo de divulgación: Disclosed Autor: Tatiana Flores,Cruces,Guillermo,Bermúdez,Jose Carlo,Thiago De Gouvea Scot de Arruda,Juan Luis Schiavoni,Dario Tortarolo