Tax Reform

Editor’s Note The climate crisis has evolved from a looming threat to an undeniable reality that demands immediate attention. The compounding and cascading effects of climate-induced extreme weather events are …

The United Nations Development Programme’s financing SDGs program provides a framework for tax reforms.19 In the short …

The goal of the 2025 tax extensions should be to keep tax rates low and meet calls for additional pro-growth tax cuts, such as a lower corporate tax rate and …

health insurance may be beyond the scope of 2025 tax reform, including other fringe benefits in taxable income … of these reforms are also included in the Cato tax reform plan, which outlines more than $14 trillion of …

Mihály Varga, Minister of Finance and Deputy Prime Minister, of Hungary is participating in the ECON Committee in his capacity of President of the ECOFIN Council during the Hungarian Presidency …

comprehensive land use policy and a property tax reform and prioritise the development of large-scale …

The Nigeria Development Update (NDU) is a World Bank report series produced twice a year that assesses recent economic and social developments and prospects in Nigeria, and places these in …

Second, continued progress on non-oil revenue growth through tax reforms and improved administration is x NIGERIA DEVELOPMENT …

The Social Security trust fund is often misunderstood. Many believe it to be a genuine financial asset ensuring future benefits. This paper challenges that misconception, showing that the trust fund …

Tax Rates and Cutting Loopholes: Options for Tax Reform in the 119th Congress by Adam N. Michel (June …

The Supreme Court found that in the absence in the Bill of mitigatory measures -as allowed by the TRIPS Agreement- and of a working definition of the term “microorganism”, there …

Framework and all the stakeholders of the global tax reform negotiations to consider revising the global … essential guideposts for effective international tax reform. https://www.southcentre.int/tax-cooperation … 2023, the government of Honduras submitted a tax reform bill called the “Tax Justice Law” to the National …

Now that Donald Trump has won a second term as president, everyone who cares about financial regulation and monetary policy wants to know what to expect in Trump administration 2.0. …

first Trump administration decided to focus on tax reform rather than financial regulatory reform. No major …

State building and state legitimacy in the states emerging from fragility are inseparable from the notion of social contract. Social contract is a dynamic agreement between the state and society, …

Given the fragile country context, can the current tax system absorb the large set of tax reforms currently on the agenda … The ongoing efforts on customs and income tax reforms, including harmonization across the FGS and FMS, are deemed to provide …

This Knowledge Note aims to document National Tax and Customs Authority's (DIAN's) experience in sex-disaggregating income taxpayer data and provide examples of the use of disaggregated data for policy analysis. …

prepared by the Integrating Gender Equality into Tax Reform project team of the World Bank’s Global Tax … NOTE EXECUTIVE SUMMARY The 2022 Colombian Tax Reform gave the National Tax and Customs Authority (DIAN) … legal mandate given to DIAN through the 2022 Tax Reform and the commitment and leadership of the former … for this phase. 2022 Colombian Tax Reform 2022 Colombian Tax Reform gave DIAN the mandate to conduct … inequalities” (Ley 2277, 2022, Art. 90). The tax reform also mandates DIAN to collect taxpayers’ sex …

This paper investigates the determinants of mining projects, with a focus on green minerals. The research question is the effect of political risk on investment decisions, the size of projects, …

budgets in Chile (Castillo, 2021). It shows that a tax reform that increased but stabilized tax levels – a …