World Bank Technical Papers

45 items available

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https://hdl.handle.net/10986/13860
Informal documents that present knowledge acquired through that Bank's operational experience. They contain material that is practical rather than theoretical and include state-of-the-art reports and how-to-do-it monographs. They can also concern matters that cut across sectoral lines, such as the environment and science and technology. This series was superseded by the World Bank Working Papers series in 2003 and the World Bank Studies series in 2010.

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Start date: 2003 × End date: 2003 × Has files: Yes × Subject: CENTRAL GOVERNMENT ×

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    Institutional Elements of Tax Design and Reform
    (Washington, DC: World Bank, 2003-01) McLaren, John; McLaren, John
    This is a collection of papers that study the constraints on fiscal systems, imposed by problems of institutions, administration, and incentives in developing, and post-Socialist economies. Chapter two focuses on the administration of indirect taxation, and provides a case study of indirect taxation in Tanzania. This shows how evasion can be documented, and quantified, through a case study that looks at a particular type of reform, aimed at curbing evasion: franchising, or privatizing the right to tax, which has been tried in several Tanzanian towns as a way of collecting vendor fees, for access to a public market. Chapter three is a theoretical study of evasion under a value-added tax (VAT), and the inefficiencies it can create. Chapter four studies the fiscal constraints within the federal politics of Russia, while Chapters five and six examine case studies (India) in fiscal federalism, in which the determination of fiscal outcomes is - to a considerable degree - a matter of bargaining between political entities in the center, and in the periphery. In both cases, it appears that large-scale distortions, away from an ideal tax system, emerge as a result, suggesting corruption can be fought by increasing functional specialization within a tax bureaucracy. The last chapter looks at the problem of opportunistic taxation, particularly regarding the African context, and studies various ways in which the problem can be alleviated.
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    Expenditure Policies Toward EU Accession
    (Washington, DC: World Bank, 2003) Funck, Bernard; Funck, Bernard
    The report discusses the set of public expenditure policies that might be conducive to rapid growth, and convergence among Central and Eastern European countries. It was left to others' complementary contributions, to discuss two other key dimensions of expenditure reforms: the overall macroeconomic framework in which they take place, and to which they contribute, and, the institutional and political economy conditions under which successful reform strategies can be designed, find political support, and be implemented. In this report, the authors seek to take stock of the countries' own public expenditure policy objectives, and to distill the best practices and lessons learned in the design of expenditure reforms within those countries. And, the authors conclude that the general thrust of the expenditure strategies candidate countries have put forward, in their (European Union) pre-accession economic programs, appears both appropriate, and at least theoretically feasible. The report highlights ways in which key expenditure programs could be redirected to be more fully supportive of growth objectives, as well as the factors related to a country's political economy, and to the institutional framework of public resource management, which will undoubtedly play a determining role in framing what actual policy choices will eventually be made.