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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

  • 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

  • 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

  • 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

  • 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

  • Climate Change Framework Legislation : A Growing Trend (Inglés)

    Countries are increasingly adopting climate change framework laws to help them achieve their climate goals. Since 1998 - when the first law was adopted - 61 countries (and one regional bloc, the European...

    Tipo de documento: Informe Número del informe: 195527 Fecha del documento: 12 de diciembre de 2024 Tipo de divulgación: Disclosed Autor: Abdulaziz Almuzaini,Nicholas Menzies

  • Conceptualizing Disaster Risk–Based Budgeting and Exploring Practical Applications (Inglés)

    This report explores how countries can embed disaster risk in their budgets, an especially important task as climate change gives rise to greater disaster impacts and as economies and populations grow...

    Tipo de documento: Informe Número del informe: 195094 Fecha del documento: 1 de octubre de 2024 Tipo de divulgación: Disclosed Autor: Tatiana Skalon,Richard Anthony Sutherland,Stephanie Allan,Eleanor Bayley

  • Climate and Equity : A Framework to Understand Welfare Impacts and Guide Policy Action (Inglés)

    Reducing the impact of climate change on poor and vulnerable households is essential for hastening poverty reduction. In thinking about policies that do this, it is useful to apply the same hazard, exposure...

    Tipo de documento: Informe Número del informe: 193777 Fecha del documento: 30 de septiembre de 2024 Tipo de divulgación: Disclosed Autor: Ruth Hill,Trang Nguyen,Miki Khanh Doan

  • Leveraging Trade for More and Better Jobs (Inglés)

    Trade exposure is traditionally seen as key to job creation and poverty reduction, but its efficacy is questioned amid global labor market upheavals and protectionist trends. Drawing on six underlying...

    Tipo de documento: Informe Número del informe: 193293 Fecha del documento: 5 de septiembre de 2024 Tipo de divulgación: Disclosed Autor: Maryla Maliszewska,Deborah Elisabeth Winkler

  • Tributação de Combustíveis : Oportunidades Ambientais na Reforma Tributária do Brasil (Portugués)

    Um novo sistema tributário sobre o consumo no Brasil foi aprovado por emenda constitucional em dezembro de 2023, aguardando a definição da legislação infraconstitucional ainda em debate no Congresso em...

    Tipo de documento: Informe Número del informe: 193114 Fecha del documento: 19 de agosto de 2024 Tipo de divulgación: Disclosed Autor: Cornelius Fleischhaker,Daniel Navia Simon,Heron Marcos Teixeira Rios

  • Financial Sector Policy in Fragile States - A Primer (Inglés)

    Financial development can enhance economic well-being and foster resilience in fragile settings, potentially contributing to escaping from fragility once “pivotal conditions” are in place. However, fragile...

    Tipo de documento: Informe Número del informe: 191078 Fecha del documento: 11 de junio de 2024 Tipo de divulgación: Disclosed Autor: Pietro Calice

  • Determinants of Health Worker Performance : A Review of the Evidence (Inglés)

    The report is organized around a conceptual framework that focuses on thedrivers of health worker performance in the health administration and in healthfacilities. The administration-level drivers focus...

    Tipo de documento: Informe Número del informe: 190959 Fecha del documento: 6 de junio de 2024 Tipo de divulgación: Disclosed Autor: World Bank