This is the first study of the Value-Added Tax (VAT) systems of the ten countries of Central and Eastern Europe preparing for integration into the European Union (EU). The study offers a comparative evaluation of the main features of the VAT systems between the ten countries surveyed and...

This paper introduces the new Tax Treaties Explorer dataset, developed with support from the World Bank and the G-24, and illustrates its use for research by tax treaty negotiators, policy makers, and researchers. The new dataset provides a rich source of data to reexamine existing tax treaty...

The International Finance Corporation (IFC), a member of the World Bank Group, is the largest global development institute focused on supporting the private sector in emerging economies. Through its work with more than 2,000 companies worldwide, IFC mobilizes capital, expertise, and influence to...

Over the past decade, material efficiency and resource productivity have surfaced on the global policy agenda. The rise of the circular economy (CE) agenda reflects the objective of moving away from the current systems of production and consumption based on the 'take-make-use-waste' linear...

The growth and impacts of plastic pollution have emerged as a major environmental challenge globally. Plastic pollution has a wide range of impacts on public health, ecosystems, biodiversity, and economies and can occur during each stage of the plastic lifecycle, from extraction of raw...

As increasing the pace of productivity growth continues to be a strong challenge in Europe despite the continuous global technology developments, promoting the adoption and usage of digital technology has become more important than ever, particularly among micro, small, and medium enterprises...