Oct 2010
Author(s): Gómez Sabaini, Juan C.;Velasco, Pedro
This report was commissioned by the Inter-American Development Bank's Fiscal and Municipal Management Division of the Institutional Capacity and Finance Sector within the framework of the…
Jul 2010
Author(s): Gómez Sabaini, Juan C.;Velasco, Pedro
Este documento discute la identificación de los diversos incentivos tributarios en el impuesto a la renta de las sociedades que pueden ser considerados gastos tributarios, para estudiar la…
Jun 2010
Author(s): Hutton, Eric
The label tax expenditure provides a strong indication as to what the term is intended to apply to any use of the tax system designed to provide a financial benefit. As such, a tax expenditure can be…
Jun 2010
Author(s): Roca, Jerónimo
La posición actualmente dominante en la literatura sobre incentivos fiscales e inversión es que los factores no tributarios son más importantes como determinantes del monto y la calidad de la…
Jun 2010
Author(s): Roca, Jerónimo
This paper analyzes the role of fiscal incentives in developing countries and provides a theoretical evaluation of benefits and costs of certain taxes. It also reviews the most notable…
Dec 2009
Author(s): Jorratt, Michel;Villela, Luiz Arruda;Lembruger Viol, Andrea
Tax expenditures are generally defined as those government expenditures carried out through tax legislation, regulations, and practices that reduce or defer taxes for some taxpayers. There is a…
Dec 2009
Author(s): Jorratt, Michel;Villela, Luiz Arruda;Lembruger Viol, Andrea
Los gastos tributarios son generalmente definidos como aquellos gastos del gobierno realizados por medio de disposiciones de la legislación tributaria, reglamentos y práctica que reducen o postergan…
Oct 2007
Author(s): Araujo, Erika Amorim
Este documento foi elaborado no âmbito do Projeto Regional RG-P1186 do Banco Interamericano de Desenvolvimento. Seu objetivo é identificar oportunidades e restrições para o melhor aproveitamento das…
May 2005
Author(s): López-Cálix, José R.;Melo, Alberto;Tinsley, Elaine;Calvo, Sara
The last Public Expenditure Review for Ecuador (PER) was produced in 1993. More than a decade later, the purpose of this report is to provide the Ecuadorian authorities with the World Bank's and…