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How do corporate tax burdens vary with firm size? and why that matters?

Corporate income tax is an important source of government revenue, especially in low and middle-income countries. However, effective tax rates are often far below statutory rates due to generous tax incentives provided to attract investments. ....

Dominican Republic , Costa Rica , Camille Semelet , Anne Brockmeyer , Pierre Bachas , Roel Dom , World Bank , Latin America , Eastern Europe , Corporate Income Tax , Ource Of Government Revenue , Low And Middle Income Countries , Effective Tax Rates , Statutory Rates , Enerous Tax Incentives , Ow Do Corporate Tax Burdens , Corporate Tax ,

Policy Research Working Paper series publication roundup for February 16-February 28, 2022

This blog is a biweekly feature highlighting recent working papers from around the World Bank Group. It introduces 4 papers published from February 16 to February 28 on various topics, including tax compliance, high speed internet and refugees. ....

Georgesv Houngbonon , Anne Brockmeyer , Nouhoum Traore , World Bank Group , Electronic Payment Technology , World Bank Policy Research Working Paper Series , World Bank , Policy Research Working Paper , Tax Compliance , Financial Inclusion Reform , Internet Access , Infrastructure Quality , High Speed Internet , Justice Tei Mensah , Payment Technology ,

How to target enforcement at scale? Evidence from tax audits in Senegal

Compare the yield of tax audit cases selected by a risk-scoring algorithm to cases selected by tax inspectors based on a traditional discretionary procedure ....

Pierre Bachas , Anne Brockmeyer , Alipio Ferreira , Bassirou Sarr , Economic Development , Institutions Working ,