Jan 2017
Author(s): Puerta, Juan Manuel; Schijman, Agustina; Alonso, Pablo; Hernández, María José; Carpanelli, María del Mar; Ramírez, Nadia; Jansson, Maya
The objective of the evaluation is to assess the relevance, implementation and effectiveness of IDB's support for tax policy and administration during the last decade. OVE will assess IDB's…
Jan 2017
Author(s): Puerta, Juan Manuel; Schijman, Agustina; Alonso, Pablo; Hernández, María José; Carpanelli, María del Mar; Ramírez, Nadia; Jansson, Maya
El objetivo de la evaluación es examinar la pertinencia, implementación yeficacia del respaldo del BID a la política y la administración tributarias
durante la última década. OVE evaluará la…
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…
Feb 2012
Author(s): Lora, Eduardo
Este documento forma parte del curso La Realidad Fiscal: Una Introducción a los Problemas y Políticas Fiscales en América Latina. Su finalidad es identificar los problemas que suelen enfrentar los…
Apr 2006
Author(s): Lora, Eduardo; Olivera, Mauricio
This paper assesses the effects of total public debt (external and domestic) on social expenditure worldwide and in Latin America using an unbalanced panel of around 50 countries for the period 1985-…
Dec 2003
Author(s): Lora, Eduardo; Pagés, Carmen; Panizza, Ugo; Stein, Ernesto H.
The Research Department of the IDB (RES) performs innovative, comparative research on the development issues of greatest concern to the region today. It generates a wide variety of products based on…
Sep 2000
Author(s): Lora, Eduardo; Pagés, Carmen
Durante los años noventa, siete países de América Latina reformaron sus sistemas pensionales para introducir sistemas de capitalización individual basados total o parcialmente en el modelo de…
Mar 1996
Author(s): Deruyttere, Anne; Schwartz, Norman
This paper presents a framework for discussing community consultation in the context of the Inter-American Development Bank's projects and offers suggestions on the opportunities, risks, costs,…