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dc.titleComparative Evaluation: Review of Bank Support to Tax Policy and Administration, 2007-2016
dc.contributor.authorSchijman, Agustina
dc.contributor.authorPuerta, Juan Manuel
dc.contributor.authorAlonso, Pablo
dc.contributor.authorCarpanelli, María del Mar
dc.contributor.authorRamirez Abarca, Nadia
dc.contributor.authorHernández, María José
dc.contributor.authorFigueroa, Claudia
dc.contributor.authorSadeghi, Patricia
dc.contributor.orgunitOffice of Evaluation and Oversight
dc.coverageLatin America and the Caribbean
dc.date.available2017-09-27T00:00:00
dc.date.issue2017-09-26T00:00:00
dc.description.abstractThis evaluation assesses the relevance, implementation, and effectiveness of the tax policy and administration interventions supported by the IDB over the last decade (2007-2016). To assess relevance, OVE identified and reviewed all lending and nonlending operations approved during the period that had a tax policy and/or revenue administration component. Given the multisectoral nature of fiscal issues, a first contribution of the evaluation is to identify the universe of projects with tax components and to draw Bankwide conclusions about it. OVE also considered the significant volume of knowledge products and sponsored dissemination activities the Bank has produced on taxation. In addition to conducting a desk review and general relevance analysis of the portfolio, OVE compared the Bank’s role in seven countries (Colombia, Jamaica, Guatemala, Honduras, Mexico, Paraguay, and Uruguay) to assess the relevance of design, implementation, and effectiveness.
dc.format.extent70
dc.identifier.doihttp://dx.doi.org/10.18235/0000833
dc.identifier.urlhttps://publications.iadb.org/publications/english/document/Comparative-Evaluation-Review-of-Bank-Support-to-Tax-Policy-and-Administration-2007-2016.pdf
dc.identifier.urlhttps://publications.iadb.org/publications/spanish/document/Evaluación-Comparativa-Revisión-del-Respaldo-del-Banco-a-la-Política-y-la-Administración-Tributarias-2007-2016.pdf
dc.language.isoen
dc.mediumAdobe PDF
dc.publisherInter-American Development Bank
dc.subjectPublic Expenditure
dc.subjectTax Policy
dc.subjectRevenue Administration
dc.subject.keywordstax, taxes, policy, evaluation, equity;En este trabajo se evalúa la pertinencia;la implementación y la eficacia de las intervenciones en materia de política y administración tributarias respaldadas por el BID en el decenio 2007-2016. Además de una revisión de la cartera;se desarrollaron estudios de caso en Colombia;Jamaica;Guatemala;Honduras;México;Paraguay y Uruguay.
dc.typeTechnical Notes
idb.identifier.pubnumberRE-509-1
idb.operationRG-C1071
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