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Global Tax Program

Publication October 1, 2022

The Global Minimum Tax: From Agreement to Implementation

In October 2021, a historic two-pillar agreement was reached among 137 countries of the OECD/G20 Inclusive Framework on BEPS. Pillar Two introduces a global minimum effective tax for MNEs (GMT). This paper, supported by The Global Tax Program, provides an overview of the core GMT rules, examines implementation by countries, evaluates the key policy considerations, and provides a framework for evaluation of the implementation options. The paper also makes recommendations on practical steps in the implementation process.

Publication September 27, 2022

Building strong tax foundations to enhance domestic resource mobilisation in Peru

This case study highlights the significant progress made by Peru to enhance domestic resource mobilization, through the implementation of international standards on transparency and exchange of information, as well as its willingness to address aggressive tax planning in transfer pricing and other BEPS related issues. The WB contributions to this project were supported by the Global Tax Program.

Publication July 26, 2022

A Gendered Fiscal Incidence Analysis for Ethiopia: Evidence from Individual-Level Data

The new World Bank policy research working paper on “A Gendered Fiscal Incidence Analysis for Ethiopia” examines differences in the welfare impact of taxes and government spending on men and women in Ethiopia by using the Commitment to Equity (CEQ) methodology. This study is funded by the GTP’s Gender Equality and Tax Reform Workstream.

Publication June 30, 2022

Digital Transformation of Tax and Customs Administrations

Domestic resource mobilization has become a core priority of the sustainable development agenda for tax and customs administrations. To achieve meaningful and impactful goals, a comprehensive strategy must be defined, covering the regulatory, institutional, and operational aspects. This paper analyzes such aspects and provides a roadmap for policymakers and tax officials on how to incorporate and manage disruptive technologies into the process of building the tax and customs administrations of tomorrow.

Toolkit March 10, 2022

VAT Digital Toolkit for Asia-Pacific

The VAT Digital Toolkit for Asia-Pacific aims to assist tax authorities in the Asia-Pacific region with the design and implementation of reform to ensure the effective collection of value added taxes (VAT) on e-commerce activities. It provides detailed guidance for the implementation of a comprehensive VAT strategy directed at all types of e-commerce. This Toolkit is produced by the OECD in partnership with the World Bank Group and the Asian Development Bank. This partnership also includes editions for Latin America and the Caribbean and for Africa (forthcoming). The WBG’s contribution to this work was funded through the Global Tax Program.

Report February 2, 2022

Political Challenges of Introducing Environmental Tax Reforms in Developing Countries

This report, supported by the GTP Environmental Tax Workstream, discusses political economy challenges to the implementation of environmental tax reforms in developing economies. It examines policy setbacks in both developed and developing countries and outlines principles and solutions to support the successful design and implementation of environmental tax reforms.

Resources


 

Tools and Frameworks