Jan 2019
Author(s): Lustig, Nora; Morrison, Judith; Ratzlaff, Adam
Ethnic and racial gaps in economic outcomes, labor opportunities and access to basic services, such as education and health remain a challenge throughout Latin America. Taxes and public spending are…
Nov 2018
Author(s): Pastor, Cinthya; Serebrisky, Tomás; Suárez-Alemán, Ancor
El presente documento analiza de manera descriptiva los impuestos, gravámenes, tasas y/o cargos en la provisión de servicios públicos domiciliarios de electricidad y agua para un conjunto de países…
Jun 2018
Author(s): Khadan, Jeetendra; Baxter, Sasha
This paper examines the effectiveness of Guyana’s fiscal framework as the country prepares to usher in an era of oil wealth. The paper draws on a large body of literature to determine the key…
Nov 2017
Author(s): Ramírez, José; Carrillo Maldonado, Paul A.
El presente estudio expone una metodología para medir la eficiencia de las administraciones tributarias en la recaudación de impuestos. Esta propuesta se dirige en especial a países en desarrollo que…
Nov 2017
Author(s): Knobel, Andrés
The international community is increasingly aware that adopting laws, regulations, and mechanisms to gather and exchange information about “beneficial owners” (BOs) is crucial for combating tax…
Nov 2017
Author(s): Knobel, Andrés
La comunidad internacional reconoce cada vez más que la adopción de leyes, regulaciones y mecanismos para recoger e intercambiar información sobre los “Beneficiarios Finales” (BF) es indispensable…
Aug 2016
Author(s): Beck, Thorsten
Theory and empirical work have shown that long-term finance is critical for households, firms and government and for the overall development of the economy. The development of efficient and…
Dec 2015
Author(s): Mercer-Blackman, Valerie
In this paper, the author examines the current structure of the tax system for hydrocarbon production in Trinidad and Tobago in light of global trends in hydrocarbon taxation. Some of the main…
Nov 2015
Author(s): Ortega, Daniel; Scartascini, Carlos
There is an ample literature on the determinants of tax compliance. Several field experiments have evaluated the effect and comparative relevance of sending deterrence and moral suasion messages to…
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): Wilson, Riley; Miller, Sebastián J.
Growing vehicle use and congestion externalities have led many to consider alternative congestion pricing mechanisms, as road pricing often has high infrastructural costs and faces public opposition…
Oct 2015
Author(s): Janson, Nils; Gischler, Christiaan; Humpert, Malte; Espinasa, Ramón
This Energy Dossier is part of a series of publications produced by the Energy Division of the Infrastructure and Environment Department of the Inter-American Development Bank. It is designed to…
Oct 2015
Author(s): Janson, Nils; Gischler, Christiaan; Humpert, Malte; Espinasa, Ramón
This Energy Dossier is part of a series of publications produced by the Energy Division of the Infrastructure and Environment Department of the Inter-American Development Bank. It is designed to…
Sep 2015
Author(s): Hallerberg, Mark; Scartascini, Carlos
This paper examines whether elections, which are generally held on fixed dates, and banking crises explain the timing of tax reforms and the allocation of the additional tax burden. Using an…
Jul 2015
Author(s): García-Cicco, Javier; Kawamura, Enrique
This paper evaluates from a welfare perspective three policy alternatives for dealing with Dutch disease problems originating from cyclical movements in commodity prices: fiscal rules for government…
Jun 2015
Author(s): Ardanaz, Martín; Gonzales, Alberto; Tolsa Caballero, Nuria
The database allows estimating structural fiscal balances for 20 countries in the region under different assumptions regarding the output gap and commodity structural prices. It is a unique database…
Jun 2015
Author(s): Ardanaz, Martín; Corbacho, Ana; Gonzales, Alberto; Tolsa Caballero, Nuria
Over the past decade, an increasing number of countries have began anchoring their fiscal policy frameworks in terms of rules that target the cyclically adjusted or structural (as opposed to actual)…
Jun 2015
Author(s): Banco Interamericano de Desarrollo (BID); Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ); Centro Interamericano de Administraciones Tributarias (CIAT)
El Banco Interamericano de Desarrollo junto con CIAT y GIZ, ha impulsado la elaboración de una actualización del Modelo de Código Tributario basado en la Experiencia Iberoamericana. El Código…
May 2015
Author(s): Inter-American Development Bank (IDB)
Trinidad and Tobago faces a challenge with regards to climate change. The country contributes less than 1.0 % of global greenhouse gas (GHG) emissions but its annual emissions per capita rank very…
Apr 2015
Author(s): Espino, Emilio; González Rozada, Martín
This paper explores the qualitative and quantitative implications of taxation for growth and savings in three Latin American countries: Brazil, Chile and Mexico, studying a small open economy in the…