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  Book

  Tax Theory Applied to the Digital Economy : A Proposal for a Digital Data Tax and a Global Internet Tax Agency

   

  Lucas-Mas, Cristian Oliver; Junquera-Varela, Raul Felix

  Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by foreign digital supplie ...

  Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creatio ...

  Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by foreign digital suppliers conducting business therein without any physical presence. Tax Theory Applied to the Di ...

  Mar 02, 2021
• 

  Book

  Tax Theory Applied to the Digital Economy : A Proposal for a Digital Data Tax and a Global Internet Tax Agency

   

  Lucas-Mas, Cristian Oliver; Junquera-Varela, Raul Felix

  Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by foreign digital supplie ...

  Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creatio ...

  Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by foreign digital suppliers conducting business therein without any physical presence. Tax Theory Applied to the Di ...

  Mar 02, 2021
• 

  Book

  The Innovation Imperative for Developing East Asia

   

  Cirera, Xavier; Mason, Andrew D.; de Nicola, Francesca; Kuriakose, Smita; Mare, Davide S.; Tran, Trang Thu

  After a half century of transformative economic progress that moved hundreds of millions of people out of poverty, countries in developing East Asia are facing an array of challenges to their future development. Slowed productivity growth, increased fragility of the global trading system, and rapid changes in technolog ...

  After a half century of transformative economic progress that moved hundreds of millions of people out of poverty, countries in developing East Asia are facing an array of challenges to their future d ...

  After a half century of transformative economic progress that moved hundreds of millions of people out of poverty, countries in developing East Asia are facing an array of challenges to their future development. Slowed productivity growth, increased fragility of the global trading system, and rapid changes in technology are all threatening export-oriented, labor-intensive manufacturing—the region’s engine o ...

  Feb 23, 2021
• 

  Book

  Women, Business and the Law 2021

   

  World Bank

  Women, Business and the Law 2021 is the seventh in a series of annual studies measuring the laws and regulations that affect women’s economic opportunity in 190 economies. The project presents eight indicators structured around women’s interactions with the law as they move through their lives and careers: Mobility, Wo ...

  Women, Business and the Law 2021 is the seventh in a series of annual studies measuring the laws and regulations that affect women’s economic opportunity in 190 economies. The project presents eight i ...

  Women, Business and the Law 2021 is the seventh in a series of annual studies measuring the laws and regulations that affect women’s economic opportunity in 190 economies. The project presents eight indicators structured around women’s interactions with the law as they move through their lives and careers: Mobility, Workplace, Pay, Marriage, Parenthood, Entrepreneurship, Assets, and Pension. This year’s rep ...

  Feb 23, 2021
• 

  Book

  Global Waves of Debt : Causes and Consequences

   

  Kose, M. Ayhan; Nagle, Peter; Ohnsorge, Franziska; Sugawara, Naotaka

  The global economy has experienced four waves of rapid debt accumulation over the past 50 years. The first three debt waves ended with financial crises in many emerging market and developing economies. During the current wave, which started in 2010, the increase in debt in these economies has already been larger, faste ...

  The global economy has experienced four waves of rapid debt accumulation over the past 50 years. The first three debt waves ended with financial crises in many emerging market and developing economies ...

  The global economy has experienced four waves of rapid debt accumulation over the past 50 years. The first three debt waves ended with financial crises in many emerging market and developing economies. During the current wave, which started in 2010, the increase in debt in these economies has already been larger, faster, and broader-based than in the previous three waves. Current low interest rates mitigate ...

  Mar 02, 2021
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  Book

  Tonnoma's Story : Women's Work and Empowerment in Burkina Faso

   

  Grun, Rebekka; Jillson, Irene; Kantiono, Florence; Kedote, GIlberte; Ouangraoua, Nathalie; Daouda-Koudjo, Moudjibath

  Tonnoma is the protagonist of her own story of development. 26 years old, illiterate, and married to a man 15 years her senior, Tonnoma lives in a rural area of Burkina Faso. Before finding employment with the Youth Employment and Skills Development Project, she performed household chores and depended on her husband’s ...

  Tonnoma is the protagonist of her own story of development. 26 years old, illiterate, and married to a man 15 years her senior, Tonnoma lives in a rural area of Burkina Faso. Before finding employment ...

  Tonnoma is the protagonist of her own story of development. 26 years old, illiterate, and married to a man 15 years her senior, Tonnoma lives in a rural area of Burkina Faso. Before finding employment with the Youth Employment and Skills Development Project, she performed household chores and depended on her husband’s irregular income to meet the family’s needs. His income was not always sufficient, and the ...

  Mar 02, 2021

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  Report

  Enabling Private Investment in Climate Adaptation and Resilience : Current Status, Barriers to Investment and Blueprint for Action

   

  Tall, Arame; Lynagh, Sarah; Blanco Vecchi, Candela; Bardouille, Pepukaye; Montoya Pino, Felipe; Shabahat, Elham; Stenek, Vladimir; Stewart, Fiona; Power, Samantha; Paladines, Cindy; Neves, Philippe; Kerr, Lori

  The COVID-19 crisis has shown how extreme shocks can upend governments, firms, and society. It has also heightened awareness of vulnerabilities related to climate change. Prompt action to reduce, prepare for, and better manage risks is economically imperative, and the ...

  The COVID-19 crisis has shown how extreme shocks can upend governments, firms, and society. It has also heightened awareness of vulnerabilities related to climat ...

  The COVID-19 crisis has shown how extreme shocks can upend governments, firms, and society. It has also heightened awareness of vulnerabilities related to climate change. Prompt action to reduce, prepare for, and better manage risks is economically imperative, and there are immediate opportunities to do so. As governments develop ...

  Mar 02, 2021
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  Report

  Gender Dimensions of Disaster Risk and Resilience : Existing Evidence

   

  Erman, Alvina; De Vries Robbe, Sophie Anne; Thies, Stephan Fabian; Kabir, Kayenat; Maruo, Mirai

  Men and women, boys and girls have different experiences of disasters. Gender dynamics impact both the way they are affected by disasters and their capacity to withstand and recover from them. Gender inequalities can result in gender-differentiated disaster ...

  Men and women, boys and girls have different experiences of disasters. Gender dynamics impact both the way they are affected by disasters and their capacity to w ...

  Men and women, boys and girls have different experiences of disasters. Gender dynamics impact both the way they are affected by disasters and their capacity to withstand and recover from them. Gender inequalities can result in gender-differentiated disaster impact, and differentiated impacts can influence gender dynamics, which in ...

  Feb 26, 2021
• 

  Brief

  Bridging the Gap Between Data and Policies in Remote Rural Municipalities in Nepal

   

  Walcher, Alexandra; Adhikary, Phanindra; Tamang, Urmila; Uematsu, Hiroki; Banick, Robert; Maharjan, Liza; Shrestha, Tanuja

  Nepal's transition to a federal system provides new optimism to achieve inclusive development and economic growth. However, the scarcity of locally disaggregated data and lack of capacity to use it stymie evidence-based policy decisions, especially in remote ...

  Nepal's transition to a federal system provides new optimism to achieve inclusive development and economic growth. However, the scarcity of locally disaggregated ...

  Nepal's transition to a federal system provides new optimism to achieve inclusive development and economic growth. However, the scarcity of locally disaggregated data and lack of capacity to use it stymie evidence-based policy decisions, especially in remote rural areas. This note summarizes our recent collaboration with Internati ...

  Feb, 2021

Ver más

• 

  Report

  Building Effective, Accountable, and Inclusive Institutions in Europe and Central Asia : Lessons from the Region

   

  Arizti, Pedro; Boyce, Daniel J.; Manuilova, Natalia; Sabatino, Carlos; Senderowitsch, Roby; Vila, Ermal

  Countries around the world are facing the need to build effective, accountable, and inclusive institutions. There has never been a more important moment to tackle this agenda, as countries grapple with increasing fragility and migration flows, more complex service del ...

  Countries around the world are facing the need to build effective, accountable, and inclusive institutions. There has never been a more important moment to tackl ...

  Countries around the world are facing the need to build effective, accountable, and inclusive institutions. There has never been a more important moment to tackle this agenda, as countries grapple with increasing fragility and migration flows, more complex service delivery requirements, and greater demands for transparency and inc ...

  Jun, 2020
• 

  Book

  Women, Business and the Law 2021

   

  World Bank

  Women, Business and the Law 2021 is the seventh in a series of annual studies measuring the laws and regulations that affect women’s economic opportunity in 190 economies. The project presents eight indicators structured around women’s interactions with the law as they move through their lives and careers: Mobility, Wo ...

  Women, Business and the Law 2021 is the seventh in a series of annual studies measuring the laws and regulations that affect women’s economic opportunity in 190 economies. The project presents eight i ...

  Women, Business and the Law 2021 is the seventh in a series of annual studies measuring the laws and regulations that affect women’s economic opportunity in 190 economies. The project presents eight indicators structured around women’s interactions with the law as they move through their lives and careers: Mobility, Workplace, Pay, Marriage, Parenthood, Entrepreneurship, Assets, and Pension. This year’s rep ...

  Feb 23, 2021
• 

  Book

  Doing Business 2020 : Comparing Business Regulation in 190 Economies

   

  World Bank

  Doing Business 2020 is the 17th in a series of annual studies investigating the regulations that enhance business activity and those that constrain it. It provides quantitative indicators covering 12 areas of the business environment in 190 economies. The goal of the Doing Business series is to provide objective data f ...

  Doing Business 2020 is the 17th in a series of annual studies investigating the regulations that enhance business activity and those that constrain it. It provides quantitative indicators covering 12 ...

  Doing Business 2020 is the 17th in a series of annual studies investigating the regulations that enhance business activity and those that constrain it. It provides quantitative indicators covering 12 areas of the business environment in 190 economies. The goal of the Doing Business series is to provide objective data for use by governments in designing sound business regulatory policies and to encourage res ...

  2020