2023
- Measuring Tax Progressivity in Low-Income Countries (Policy Research Working Paper)
- Strengthening Personal Income Taxation in Senegal - Case Study (English) (EFI Notes)
- How Do Agricultural Import Tariffs Affect Men and Women Smallholders? Evidence from Bangladesh (Policy Research Working Paper)
- Gender and Taxpayer Study in Khyber Pakhtunkhwa, Pakistan in Preparation for the One Stop Taxpayer Facilitation Centers (English) (EFI Insight-Macroeconomics, Trade and Investment)
- Gender and Property Taxes in São Paulo (EFI Notes-Macroeconomics, Trade and Investment)
- Customs Reform in Developing Countries – Time for a Rethink? (EFI Notes)
- Effective Tax Rates and Firm Size (Policy Research Working Paper)
- GTP Health Taxes Knowledge Note Series
Access all Health Taxes Knowledge Notes here
KN1. Why Health Taxes Matter: A Mechanism to Improve Health and Revenue Outcomes
KN2. Health Taxes and Inflation
KN3. Tobacco Excise Taxes and Tobacco Leaf Farming— Key Considerations
Toolkit: EN - FR | Brochure: EN - FR - PR | Press Release
- Gender-Based Discounts on Taxes Related to Property: Role in Encouraging Female Ownership - A Case Study of Indian States and Cities (Policy Research Working Paper)
2022
- Health Taxes: Policy and Practice (Book)
- The Global Minimum Tax: From Agreement to Implementation - Policy Considerations, Implementation Options, and Next Steps (Working Paper)
- Building strong tax foundations to enhance domestic resource mobilisation in Peru (OECD Tax and Development Case Study)
- Gender norms, landholdership, and rural land use fee and agricultural income tax in Ethiopia (Journal Article)
- A Gendered Fiscal Incidence Analysis for Ethiopia: Evidence from Individual-Level Data (Policy Research Working Paper)
- Digital Transformation of Tax and Customs Administrations (Report)
- World Bank Global Marginal Effective Tax Rate (METR) Database
Report | Access the World Bank Global METR Database
Replay the launch webinar | Presentation | See the dashboard here
- Understanding The Global Minimum Effective Tax on Multinationals: Pillar 2: General Principles, Overview and Scope (Presentation - English) - Download the presentation also in Spanish
- Green Fiscal Reforms: Part Two of Strengthening Inclusion and Facilitating the Green Transition (Report)
- VAT Digital Toolkit for Asia-Pacific
English | Brochure | Press Release
- Political challenges of introducing environmental tax reforms in developing countries (Report)
- Innovations in Tax Compliance : Building Trust, Navigating Politics, and Tailoring Reform (Book)
- Digital Services Tax: Country Practice and Technical Challenges (Report)
2021
- New Manual on Exchange of Information for Tax Purposes (Manual)
- VAT Digital Toolkit for Latin America and the Caribbean
- Transfer Pricing Reform (Policy Note)
- Tax and Development Case Studies
- Tax and Development Case Study: “Strengthening tax transparency to combat tax evasion, illicit financial flows and profit shifting in Uganda” (Case Study)
- Case Study: Strengthening tax transparency to combat tax evasion, illicit financial flows and profit shifting in Uganda | French (Report)
- The COVID-19 Crisis and the Road to Recovery: Green or Brown (Working Paper)
- The Role of Environmental Tax Reform in Responding to the COVID-19 Crisis (Working Paper)
- Fiscal Policies for a Sustainable Recovery and a Green Transformation (Policy Paper)
- Gender Implications of Rural Land Use Fee and Agricultural Income Tax in Ethiopia (Brief)
- Disaggregated Survey Data on Taxation to Improve Policy Design: A Perspective from the Ethiopia Socioeconomic Survey (2018/19) (Survey Brief)
- IBRD/IDA Board Briefing on Domestic Resource Mobilization (DRM): Supporting Green, Resilient and Inclusive Development (GRID)
2020
- Determinants of Property Tax Revenue : Lessons from Empirical Analysis (English) (Working Paper)
- Case Study: “Building capacity to prevent profit shifting by large companies in Zambia. From forming a transfer pricing unit to success in a landmark Supreme Court victory” (Case Study)
- France and the World Bank join forces to boost domestic revenue mobilization, with focus on Africa (Brief)
- Climate-Smart Fiscal Policy Can Foster a Lasting Economic Recovery (Article)
- World Bank Group Staff Comments on Proposed UN Article 12B of the UN Model Tax Convention
- The Impact of COVID-19 on Formal Firms: Evidence from Albania (Note)
- El Impacto del COVID-19 En las Empresas Formales de Costa Rica (Note)
- Simulating the Impact of COVID-19 on Formal Firms in Eswatini (Note)
- El Impacto del COVID-19 En las Empresas Formales de Ecuador (Note)
- The Impact of COVID-19 on Formal Firms: Evidence from Ethiopia (Note)
- El Impacto del COVID-19 En las Empresas Formales de Guatemala (Note)
- The Impact of COVID-19 on Formal Firms: Evidence from Montenegro (Note)
- Simulating the Impact of COVID-19 on Formal Firms in Rwanda (Note)
- L’Impact du COVID-19 Sur Les Entreprises Formelles au Sénégal (Note)
- Simulating the Impact of COVID-19 on Formal Firms in South Africa (Note)
- The Impact of COVID-19 on Formal Firms: Evidence from Uganda (Note)
2019
- Disaggregated Survey Data on Taxation to Improve Policy Design: A Perspective from the Ethiopia Socioeconomic Survey (2018/19) (Survey Brief)
- Low Tax Jurisdictions and Preferential Regimes: Policy Gaps in Developing Economies (Report)
- Thinking Strategically about Revenue Administration Reform: The Creation of Integrated, Autonomous Revenue Bodies (Policy Note)
- Mobilizing Tax Resources to Boost Growth and Prosperity in Sub-Saharan Africa (Brief)
2018
- Taxation and the Sustainable Development Goals Conference (Report)
- The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa (Report)
- Malaysia’s Digital Economy: A New Driver of Development (Publication)
- Taxation and the Shadow Economy: how the tax system can stimulate and enforce (Working Paper)
- A Review of Transfer Pricing Case Law: A Comparative Study of Court Decisions on Transfer Pricing (2012-2018) | Spanish (PP slides)