Mar 2018
Author(s): Barreix, Alberto Daniel; Zambrano, Raul; Costa, Marcelo Pablo; da Silva Bahia, Álvaro Antônio; Almeida de Jesus, Edualdo; Pimentel de Freitas, Vinícius; Barraza, Fernando; Oliva, Nicolás; Andino, Mauro; Rasteletti, Alejandro; Drago, Carlos; Cuentas, Gisella; Paredes, Maribel; Pazos, Javier; Canales, Luis; Campo, Rosana; Castiñeira, Leticia; González, Gustavo; Redondo, Juan Francisco; Ferreira de Almeida, Aloisio Flávio; Hernández, Karla; Robalino, Juan; Ramírez, José; Anjos Andrade, João Pedro; Rodrigues Gonçalves, Noémia; Servicio de Administración Tributaria (SAT)
The electronic invoicing (EI) of taxes is one of Latin America’s contributions to international taxation in support of the fight against evasion, global efforts towards tax transparency, and the…
Mar 2018
Author(s): Barreix, Alberto Daniel; Zambrano, Raul; Costa, Marcelo Pablo; da Silva Bahia, Álvaro Antônio; Almeida de Jesus, Edualdo; Pimentel de Freitas, Vinícius; Barraza, Fernando; Oliva, Nicolás; Andino, Mauro; Rasteletti, Alejandro; Drago, Carlos; Cuentas, Gisella; Paredes, Maribel; Pazos, Javier; Canales, Luis; Campo, Rosana; Castiñeira, Leticia; González, Gustavo; Redondo, Juan Francisco; Ferreira de Almeida, Aloisio Flávio; Hernández, Karla; Robalino, Juan; Ramírez, José; Anjos Andrade, João Pedro; Rodrigues Gonçalves, Noémia; Servicio de Administración Tributaria (SAT)
La factura electrónica fiscal (FE) es uno de los aportes de América Latina a la fiscalidad internacional en apoyo a la lucha contra la evasión, al esfuerzo global de transparencia tributaria, y a la…
Jan 2018
Author(s): Scartascini, Carlos; Cruz, Cesi; Keefer, Philip
The Database of Political Institutions presents institutional and electoral results data such as measures of checks and balances, tenure and stability of the government, identification of party…
Dec 2016
Author(s): Muñoz Miranda, Andrés; Radics, Axel; Bone, Claudia
En este estudio se documenta la presencia de disparidades fiscales entre gobiernos subnacionales de América Latina y el Caribe (ALC) y se comprueban las limitaciones de los sistemas de transferencias…
Jul 2016
Author(s): Hanusch, Marek; Keefer, Philip; Vlaicu, Razvan
What explains significant variation across countries in the use of vote buying instead of campaign promises to secure voter support? This paper explicitly models the tradeoff parties face between…
Jun 2016
Author(s): Barreix, Alberto Daniel; Roca, Jerónimo; Velayos, Fernando
This study describes progress on the international exchange of tax information from the end of the Second World War -a period marked by the complete absence of interinstitutional international…
Jun 2016
Author(s): Barreix, Alberto Daniel; Roca, Jerónimo; Velayos, Fernando
Este trabajo describe los avances del intercambio internacional de información tributaria, iniciando desde los finales de la segunda guerra mundial, caracterizado por la total ausencia de…
Jan 2016
Author(s): Cruz, Cesi; Keefer, Philip; Scartascini, Carlos
The Database of Political Institutions presents institutional and electoral results data such as measures of checks and balances, tenure and stability of the government, identification of party…
Mar 2006
Author(s): Morón, Eduardo; Sanborn, Cynthia
Policymaking in Peru over the last 25 years has been largely dominated by the Executive, and has been influenced by a variety of structural and political factors as well as by the personal ambitions…