Tax capacity-the policy, institutional, and technical capabilities to collect tax revenue-is part of a deeper process of state building that is essential for achieving the sustainable development goals. This Staff Discussion Note shows that developing countries have made some progress in revenue...

This paper presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions. It assumes that the only information on the...

Supporting the authorities' objective to consolidate revenue, this technical assistance report assesses tax expenditures in Armenia. The report covers major tax expenditures related to the value-added tax, excise taxes, the profit tax, and the personal income tax. With total estimated tax...