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Global Tax Program

Publication May 8, 2023

Customs Reform in Developing Countries – Time for a Rethink?

This note proposes some possible approaches to customs reforms in developing countries, low-income countries (LICs) in particular. It is intended to help practitioners within the World Bank and other development partners to better understand the key aspects and peculiarities of customs reforms, with the ultimate goal of supporting them in framing their design. However, it is not intended to be comprehensive. Rather, it serves as a “how-to” guide for those not particularly familiar with the topic. It also complements a growing stock of academic pieces linked to customs, as well as findings from other operational evaluations (World Bank 2019).

Publication March 7, 2023

New Paper: Effective Tax Rates and Firm Size

This latest Policy Research Working Paper, supported by the Global Tax Program, provides novel evidence on the relationship between firm size and effective corporate tax rates, using full-population administrative tax data from 13 countries. This study shows that a third of the top 1 percent of firms face effective corporate tax rates below the global minimum tax of 15 percent. The minimum tax could raise corporate tax revenue by 27 percent in the median sample country.

Publication March 6, 2023

GTP Health Taxes Knowledge Note Series

The Global Tax Program Health Taxes Knowledge Note Series, produced by the GTP’s Health Tax Workstream, focuses on topics linked to implementation of health taxes, or excise taxes on tobacco, alcoholic drinks and sugar-sweetened beverages. The purpose of this series is to provide policy makers with an overview of relevant issues and feasible policy choices in setting health taxes based on questions that emerge from the field during health tax reforms.

Toolkit February 14, 2023

VAT Digital Toolkit for Africa

Published in partnership with OECD, The VAT Digital Toolkit for Africa provides detailed guidance for the successful implementation of a comprehensive VAT strategy directed at e-commerce. With VAT the single largest source of tax revenue in African jurisdictions on average, the toolkit aims to help governments in Africa secure increasingly significant VAT revenues and to ensure a level playing field between traditional bricks-and-mortar businesses and foreign online merchants. The WB contributions to this toolkit were funded by GTP.

Publication January 24, 2023

Gender-Based Discounts on Taxes Related to Property: Role in Encouraging Female Ownership - A Case Study of India

This paper investigates linkages between gender-based discounts on taxes related to property (stamp duties and property taxes), female property ownership, and revenues from taxes related to property with a focus on Indian states and cities. This research was supported by GTP.

Report December 13, 2022

GTP Annual Progress Report 2022

The GTP FY22 Annual Report provides an update on the progress of the activities undertaken by the Global Tax Umbrella Program (GTP Umbrella) during the period of July 2021 – June 2022. By June 30, 2022, the GTP DRM Pillar portfolio included 51 operational grants (including closed activities) in 88 countries, of which 57 percent were directed to countries that are International Development Association (IDA)-eligible and 17 percent to Fragile and Conflict-Affected Situations (FCS). In FY22, project teams provided technical assistance to 65 countries.



Tools and Frameworks