Mar 2020
Author(s): Ter-Minassian, Teresa
This paper focuses on two distinct but interrelated subjects. First, it discusses how cooperation among and within the different levels of government can help improve macro-fiscal management, as well…
Mar 2020
Author(s): Rapoport, Nina; Rojas Méndez, Ana María; Scartascini, Carlos
Behavioral insights are becoming part of the policy toolkit in countries around the world, and the IDB has positioned itself at the forefront of this movement in Latin America and the Caribbean. This…
Jan 2020
Author(s): Khadan, Jeetendra
This paper provides long- and short -run tax buoyancy estimates for a group of 12 Caribbean countries over the period 1991-2017. By using panel regressions, this paper finds that the long- and short-…
Sep 2019
Author(s): Inter American Development Bank; Organization for Economic Cooperation and Development-1; Economic Commission for Latin America and the Caribbean (ECLAC); Inter-American Center of Tax Administrations (CIAT)
This report compiles comparable tax revenue statistics over the period 1990-2017 for 25 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD…
Jul 2019
Author(s): Levy Algazi, Santiago
El principal obstáculo que enfrenta México para crecer con equidad es una seguridad social disfuncional: protege mal a la población contra riesgos, redistribuye poco hacia las familias de bajos…
Jun 2019
Author(s): Khadan, Jeetendra
Many countries in the Caribbean have been grappling with persistent fiscal imbalances and rising debt levels. The average debt to GDP ratio in the Caribbean in 2017 was 76.6 percent, higher than the…
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)…
Dec 2018
Author(s): Muñoz Miranda, Andrés; Martínez-Vázquez, Jorge
This paper argues that the need for metropolitan-wide government is higher the larger the unrealized benefits from economies of scale and externalities. It contends that there is no trade-off between…
Apr 2018
Author(s): Inter American Development Bank; Organization for Economic Cooperation and Development-1; Economic Commission for Latin America and the Caribbean (ECLAC); Inter-American Center of Tax Administrations (CIAT)
Revenue Statistics in Latin America and the Caribbean 2018 compiles comparable tax revenue statistics for 25 Latin American and Caribbean economies, the majority of which are not OECD member…
Apr 2018
Author(s): Banco Interamericano de Desarrollo; Organización para la Cooperación y el Desarrollo Económico; Economic Commission for Latin America and the Caribbean (ECLAC); Centro Interamericano de Administraciones Tributarias (CIAT)
Estadísticas Tributarias en América Latina y el Caribe 2018 compila estadísticas de ingresos fiscales comparables para 25 economías de América Latina y el Caribe, donde la mayoría no son países…
Oct 2017
Author(s): Banco Interamericano de Desarrollo; Centro Interamericano de Administraciones Tributarias (CIAT)
Los datos contenidos se basan en la información estadística publicada en Revenue Statistics for Latin America and the Caribbean 2015 de OCDE, CEPAL, CIAT y el BID realizada bajo la forma de…
Sep 2017
Author(s): Clarke, Dillon; Khadan, Jeetendra; Lorde, Kishmar; Pradelli, Juan Jose; Schmid, Juan Pedro; Waithe, Kimberly; Wenner, Mark D.; Wright, Allan
All countries in the Caribbean face fiscal challenges. On the one hand, the countries that depend on tourism – Jamaica, Barbados, and The Bahamas – are at different stages of dealing with the…
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…
Aug 2015
Author(s): Pimenta, Carlos; Pessoa, Mario; Varea, Marco; Arosteguiberry, Adriana; Williams, Mike; Fainboim Yaker, Israel; de Albuquerque, Claudiano; Vargas, José Adrián; Cavanagh, Joseph; Almudena Fernández, Benito; Chan, James L.; Uña, Gerardo; Rezai, Natalia
The efficiency, effectiveness, and transparency of public financial management in Latin America is critical for the supervision of public resources, fiscal stability, and sustainable economic…
Aug 2015
Author(s): Pimenta, Carlos; Pessoa, Mario; Varea, Marco; Arosteguiberry, Adriana; Williams, Mike; Fainboim Yaker, Israel; de Albuquerque, Claudiano; Vargas, José Adrián; Cavanagh, Joseph; Almudena Fernández, Benito; Chan, James L.; Uña, Gerardo; Rezai, Natalia
La eficiencia, la eficacia y la transparencia de la gestión financiera pública en América Latina son fundamentales para la supervisión de los recursos públicos, la estabilidad fiscal y el desarrollo…
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…
Apr 2015
Author(s): Fretes Cibils, Vicente; Ter-Minassian, Teresa; Scrofina, J. Sebastián; Ortega, Federico; Ríos, Germán; Rasteletti, Alejandro; Ramírez Verdugo, Arturo; Pineda, Emilio; Martínez-Vázquez, Jorge; Sepúlveda, Cristián; Canavire-Bacarreza, Gustavo; Zenteno, Jannet; España Eljaiek, Irina; Sánchez Torres, Fabio; Brosio, Giorgio; Templado, Ivana; Moskovits, Cynthia; Cristini, Marcela; Auguste, Sebastián; Artana, Daniel
This book analyzes the reasons for lackluster performance selected Latin American countries in mobilizing subnational own-source revenues and explores policy options to increase these revenues as…
Apr 2015
Author(s): Fretes Cibils, Vicente; Ter-Minassian, Teresa; Scrofina, J. Sebastián; Ortega, Federico; Ríos, Germán; Rasteletti, Alejandro; Ramírez Verdugo, Arturo; Pineda, Emilio; Martínez-Vázquez, Jorge; Sepúlveda, Cristián; Canavire-Bacarreza, Gustavo; Zenteno, Jannet; España Eljaiek, Irina; Sánchez Torres, Fabio; Brosio, Giorgio; Templado, Ivana; Moskovits, Cynthia; Cristini, Marcela; Auguste, Sebastián; Artana, Daniel
Este libro analiza las razones de desempeño mediocre de países seleccionados de América Latina en la movilización de ingresos propios subnacionales y explora las opciones de política para aumentar…
Mar 2015
Author(s): Fretes Cibils, Vicente; Ter-Minassian, Teresa; Scrofina, J. Sebastián; Ortega, Federico; Ríos, Germán; Rasteletti, Alejandro; Ramírez Verdugo, Arturo; Pineda, Emilio; Martínez-Vázquez, Jorge; Sepúlveda, Cristián; Canavire-Bacarreza, Gustavo; Zenteno, Jannet; España Eljaiek, Irina; Sánchez Torres, Fabio; Brosio, Giorgio; Templado, Ivana; Moskovits, Cynthia; Cristini, Marcela; Auguste, Sebastián; Artana, Daniel
This book analyzes the reasons for lackluster performance selected Latin American countries in mobilizing subnational own-source revenues and explores policy options to increase these revenues as…
Mar 2015
Author(s): Fretes Cibils, Vicente; Ter-Minassian, Teresa; Scrofina, J. Sebastián; Ortega, Federico; Ríos, Germán; Rasteletti, Alejandro; Ramírez Verdugo, Arturo; Pineda, Emilio; Martínez-Vázquez, Jorge; Sepúlveda, Cristián; Canavire-Bacarreza, Gustavo; Zenteno, Jannet; España Eljaiek, Irina; Sánchez Torres, Fabio; Brosio, Giorgio; Templado, Ivana; Moskovits, Cynthia; Cristini, Marcela; Auguste, Sebastián; Artana, Daniel
Este libro analiza las razones de desempeño mediocre de países seleccionados de América Latina en la movilización de ingresos propios subnacionales y explora las opciones de política para aumentar…