Mar 2018
Author(s): Jaureguiberry, Florencia; Duarte, Jesús
Learning spaces in the schools Latin American children and youth attend are inadequate and distributed unequally, disadvantaging the poorest students and those who attend rural schools.
Mar 2018
Author(s): Jaureguiberry, Florencia; Duarte, Jesús
Los espacios de aprendizaje en las escuelas a las que asisten los niños y jóvenes latinoamericanos son inadecuados y están distribuidos desigualmente, desfavoreciendo a los más pobres y a los…
Apr 2015
Author(s): Scartascini, Carlos
This document presents the codebook for a novel database of tax reforms for Latin America between 1990 and 2004 using the Worldwide Tax Summaries of PriceWaterhouseCoopers (PwC). The constraint we…
Dec 2013
Author(s): Scartascini, Carlos
The literature on taxes and public finance generally focuses on revenues, an easily observable and generally available variable, as the observable measure of tax policy. Still, revenues depend on…