Mar 2019
Author(s): Deza, María Cecilia; Carrillo Maldonado, Paul A.; Ruiz-Arranz, Marta
Los objetivos de este estudio son: (i) estimar el tipo impositivo efecto (TIE) del Impuesto a la Renta de las Sociedades en Ecuador, desagregando por tamaño de la empresa y sector económico; (ii)…
Apr 2017
Author(s): Carrillo, Paul E.; Castro, Edgar; Scartascini, Carlos
This paper evaluates the effect of positive inducements on tax behavior by exploiting a natural experiment in which a municipality of Argentina randomly selected 400 individuals among more than 72,…
Aug 2016
Author(s): Ons, Álvaro
Este documento presenta una recopilación y análisis de los principales instrumentos que Uruguay utiliza para la promoción de las inversiones, aplicando una visión crítica de su diseño y aplicación…
Nov 2015
Author(s): Garsous, Grégoire; Corderi, David; Velasco, Mercedes
In recent decades, a significant number of developing countries have implemented fiscal incentives programs for the tourism industry as part of their regional development policies. The main objective…
Oct 2015
Author(s): Cerda, Rodrigo; Fuentes, J. Rodrigo; García, Gonzalo; Llodrá, José Ignacio
This paper constructs time series data on savings per type of agent for Chile during the period 1960-2012. It is found that the economy's average savings rate increased by 11 percentage points…
Dec 2013
Author(s): Office of Evaluation and Oversight
The importance of evaluation as a tool to promote learning and improve effectiveness has been extensively recognized in the Bank and reflected in the attention given to evaluability. As a consequence…
Dec 2013
Author(s): Oficina de Evaluación y Supervisión
La importancia de la evaluación como herramienta para promover el aprendizaje y mejorar la eficacia se ha reconocido ampliamente en el Banco y reflejado en la atención conferida a la evaluabilidad.…
Dec 1997
Author(s): Haltia, Olli; Keipi, Kari
This paper discusses the topic of deforestation in Latin America and the Caribbean and the use of incentives as support for private forestry investments. The paper develops the idea of using targeted…