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Publications

31,779 publications available

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
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