World Bank Group Academy

Tax Policy

The World Bank
The Tax Policy program will be offered to government staff in Ministries of Finance and Tax Administrations. Participants will become familiar with: a) key principles of tax policy, b) optimal tax design in low- and middle-income countries, and c) empirical research methodologies to assess behavioral responses to policy changes and inform policy design. The program will cover all major taxes, including value-added tax, corporate and personal income taxes, property and wealth taxes, excise taxes, environmental and carbon taxes, as well as additional topics such as the role of tax administration, gender aspects of tax design, and international efforts to reduce tax evasion and avoidance. The program will include case studies and lessons from both successful and failed reforms. The team is currently exploring partnerships with Duke University, the University of Oxford, and the London School of Economics to deliver this course. The aim is to offer part of the program remotely with readings, exercises and interactive live sessions, followed by an in-person module lasting 1 week.