Oct 2017
Author(s): Ter-Minassian, Teresa
This paper focuses on the fiscal risks created by state-owned enterprises (SOEs). It analyzes the main sources of such risks, in particular flaws in their fiscal, including quasi-fiscal operations;…
Sep 2017
Author(s): Schijman, Agustina; Puerta, Juan Manuel; Alonso, Pablo; Carpanelli, María del Mar; Ramirez Abarca, Nadia; Hernández, María José; Figueroa, Claudia; Sadeghi, Patricia
This 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…
Sep 2017
Author(s): Schijman, Agustina; Puerta, Juan Manuel; Alonso, Pablo; Carpanelli, María del Mar; Ramirez Abarca, Nadia; Hernández, María José; Figueroa, Claudia; Sadeghi, Patricia
En este trabajo evaluamos la pertinencia, la implementación y la eficacia de las intervenciones en materia de política y administración tributarias respaldadas por el Banco Interamericano de…