Global Tax Program

Tax Policy Assessment Framework (TPAF) |  TPAF is a joint effort between the IMF and the World Bank (supported by the Global Tax Program). TPAF provides a framework for assessments of major taxes (VAT, PIT, excises etc.)  and aims to provide an analytical basis and guidance for tax policy design. It is a public good for providers of technical assistance, from development professionals to country officials.

Tax DIAMOND | The Tax DIAMOND is a toolset designed by the World Bank, with support of the Global Tax Program, that accompanies the implementation and monitoring of tax reforms as a key part of its strong technical assistance program for tax reform. The DIAMOND methodology helps countries and development partners to translate the findings of high-level diagnostic tools into reform programs, such as the MTRS, and gives opportunities to the relevant government departments to organize and coordinate reform programs.

Tax Treaties Explorer | Tax treaties are agreements between states that divide up the right to tax cross-border income. In negotiating tax treaties, developing economies have often given up a significant amount of their taxing rights over inbound investment. This site allows you to explore a dataset of almost every tax treaty signed by developing economies. This dataset is a project of the International Centre for Tax and Development (ICTD) supported by the World Bank through the Global Tax Program and the G-24.

Innovation in Tax Compliance (ITC) Program  | The Innovations in Tax Compliance (ITC) program aims to increase tax compliance in low- and middle-income countries through a holistic approach to tax reform. The program has three core pillars—enforcement, facilitation, and trust. Through this work, the ITC Program aims to highlight how strategies to increase trust between taxpayers and tax administrations can lead to higher “tax morale” and, when implemented alongside reforms to boost enforcement and improve facilitation, can trigger higher rates of compliance. This Program is supported by the Global Tax Program, International Center for Tax and Development (ICTD) and Bill & Melinda Gates Foundation.

Carbon Pricing Assessment Tool (CPAT) |CPAT is a spreadsheet-based tool which allows for rapid, country-specific analyses of carbon pricing reforms on several metrics of interest which are particularly relevant for policy makers as they navigate the post-COVID recovery phase. The tool allows to estimate the revenue potential; effects on long-term GDP growth; effects on employment creation through low-carbon structural change and induced formalization of the informal economy; and, distributional and poverty effects, including access to modern energy.

Comparables for Transfer Pricing | This toolkit attempts to address some of the challenges associated with difficulties in accessing comparables data. This toolkit has been prepared by the Platform for Collaboration on Tax (PCT), a joint initiative of the IMF, OECD, UN, and the WBG to strengthen collaboration on domestic resource mobilization (DRM).

COVID-19 Monthly Revenue Tracker | This tool is informing policies on the extent of the revenue slowdown as well as what potential recovery would look like. An online tool has been developed that enables users to track Countries, or Regions or Income Groups and also compare them on the impact of COVID on Revenues.

Transfer Pricing Toolkit | This PCT toolkit provides information on the background, context and objectives of transfer pricing documentation regimes. It offers a number of general policy options and legislative approaches relevant to all types of documentation requirements, as well as specific policy choices, evidenced by country examples.

Tax Treaty Negotiation  | This PCT toolkit aims to provide capacity-building support to developing countries on tax treaty negotiation, building on previous contributions and reducing duplication and inconsistencies.