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  • 1
    Online Resource
    Online Resource
    Effective Tax Rates and Firm Size (2023)
    Washington, D.C : The World Bank
    Details
    Language: English
    Pages: 1 Online-Ressource (47 pages)
    Parallel Title: Erscheint auch als Bachas, Pierre Effective Tax Rates and Firm Size
    Keywords: Digital Technology Adoption ; Economic Growth ; ICT Data and Statistics ; Information and Communication Technologies ; Internet ; Labor Market ; Productivity ; Welfare
    Abstract: This paper provides a compressive synthesis of the most recent and widely cited literature on the effects of Information and Communication Technologies (ICTs) adoption at the country, firm, and individual levels. The study surveys and analyzes the available literature on the topics of economic growth and transformation, and highlights the main conclusions drawn by scholars, areas of ongoing debate, and remaining research questions that need to be addressed in future work. The adoption of ICTs has been found to contribute to higher GDP growth in many countries, although the exact mechanism of its impact on macroeconomic growth is still uncertain. At the firm level, digital technology has been shown to increase productivity, but it also intensifies competition and may result in job losses in certain industries or occupations. In terms of labor conditions, ICTs can provide more flexible work arrangements which could improve workers' welfare, but it can also lead to job insecurity and wage stagnation. At the individual level, digital technology can provide access to more knowledge and services, thereby improving welfare in areas such as health and education. In conclusion, ICTs adoption can have both positive and negative effects, depending on how it is understood by researchers, impacted by the private sector and regulated by governments. Policymakers in developing countries should consider these factors when designing policies to promote digital technology adoption. The effects of ICTs adoption at the macroeconomic, firm, and individual levels should be thoroughly evaluated to ensure that the benefits outweigh the potential negative consequences
    DOI: 10.1596/1813-9450-10312
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Innovations in tax compliance : conceptual framework (2019)
    [Washington, DC, USA] : World Bank Group, Macroeconomics, Trade and Investment Global Practice & Governance Global Practice
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 49 Seiten) , Illustrationen
    Series Statement: Policy research working paper 9032
    Series Statement: World Bank E-Library Archive
    Series Statement: Policy research working paper
    Parallel Title: Erscheint auch als Prichard, Wilson Innovations in Tax Compliance: Conceptual Framework
    Keywords: Graue Literatur
    Abstract: This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only strengthen enforced compliance but can also (a) encourage quasi-voluntary compliance, (b) generate sustainable political support for reform, and (c) create conditions that are more conducive to the construction of stronger fiscal contracts. A key challenge for governments lies in finding the right combination of these three measures-enforcement, facilitation, and trust-to achieve revenue and broader development goals. The framework proposes greater reliance on locally grounded binding constraints analysis, coupled with careful attention to understanding politics and the drivers of trust in particular contexts, to guide analysis of how best different investments may be combined, prioritized, or sequenced. This framework can help policy makers to think about the right combination of strategies in specific contexts, and thus to allocate resources most effectively
    DOI: 10.1596/1813-9450-9032
    URL: lizenzpflichtig
    URL: Deutschlandweit zugänglich
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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Innovations in Tax Compliance : Building Trust, Navigating Politics, and Tailoring Reform (2022)
    Washington, D.C : The World Bank
    Details
    ISBN: 9781464817724
    Language: English
    Pages: 1 Online-Ressource (xvii, 216 Seiten) , Diagramme
    Parallel Title: Erscheint auch als
    Abstract: Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments--
    URL: Deutschlandweit zugänglich
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