En esta serie se analiza la intersección a menudo obviada entre el género y la tributación, y se revela cómo las políticas fiscales y su administración pueden afectar de manera diferente a hombres y mujeres...
This Knowledge Note aims to document National Tax and Customs Authority's (DIAN’s) experience in sex-disaggregating income taxpayer data and provide examples of the use of disaggregated data for policy...
Tax and benefit microsimulation tools are increasingly used as an input to public policy design for governments around the world. This is part of a broader movement towards evidence-based public policy...
Tax evaders exploit vulnerabilities in the tax legal framework, processes and revenue collection system. Countries need to improve their defense mechanisms to prevent, detect, and sanction tax evasion...
La mobilisation des recettes intérieures en Mauritanie est un défi majeur, limitant les dépenses sociales et les investissements en infrastructure, et entraînant une dépendance accrue à la dette publique...
La Mauritanie est essentiellement un pays désertique, avec de vastes étendues de terres pastorales et seulement 0,5 % de terres arables. Avec une population de 4,9 millions d’habitants, le PIB par habitant...
While countries increasingly commit to pricing greenhouse gases directly through carbon taxes or emissions trading systems, indirect forms of carbon pricing—such as fuel excise taxes and fuel subsidy reforms—remain...
This report corresponds to the Outputs 1 and 2 of the TSI Project 20LT09: Micro Enterprises and Self-employed Tax Regulatory Assessment for Removing Hurdles to Growth in Lithuania. The report provides...
This recommendation report analyzing the size and effects of tax optimization and bunching with a microsimulation tool covers the deliverable 4 of the technical assistance under the project “Lithuania:...
This report focuses on the review of transfer pricing case law, a comparative study of court decisions on transfer pricing (2012-2018). It covers the following topics: case analysis; main takeaways; list...
The international framework for the taxation of multinational enterprises (MNEs) is under severe pressure. This article discusses the sources of this pressure and initiatives at the global level to maintain...
Poverty and Shared Prosperity 2022: Correcting Course provides the first comprehensive analysis of the pandemic’s toll on poverty in developing countries. It identifies how governments can optimize fiscal...
This note provides an overview to the Romanian Public Finance System, the way that the system is monitored in a micro-simulation tool to assess distributional aspects of fiscal policy, and the overall...
Domestic resource mobilization has become a core priority of the sustainable development agenda for tax and customs administrations. Information systems can play a critical role in revenue mobilization...
Urban redevelopment in Colombia has traditionally been financed by the national and municipal governments. This report contains a summary of the activities undertaken, the main findings, lessons learned...
This Poverty and Social Impact Analysis (PSIA) explores the distributional effects of a package of fiscal reforms initiated by the Government of Jamaica and supported by the World Bank under the programmatic...