Dec 2018
Author(s): Antón, Arturo; Rasteletti, Alejandro
En este documento se presenta un modelo de equilibrio general estático de decisión ocupacional con heterogeneidad en habilidades laborales y empresariales, capaz de generar elevados niveles de…
Sep 2017
Author(s): Fernandez, Andres; Imrohoroglu, Ayse; Tamayo, Cesar
Latin American countries have long exhibited low levels of saving rates when compared to other countries in relatively similar stages of economic development (e.g., Asian economies). Motivated by…
Apr 2017
Author(s): Bernal, Raquel; Eslava, Marcela
The Colombian 2012 tax reform reduced payroll taxes and employer contributions to health insurance by 13.5%, while also increasing corporate income taxes, and leaving untouched the benefits to…
Jan 2017
Author(s): Puerta, Juan Manuel; Schijman, Agustina; Alonso, Pablo; Hernández, María José; Carpanelli, María del Mar; Ramírez, Nadia; Jansson, Maya
The objective of the evaluation is to assess the relevance, implementation and effectiveness of IDB's support for tax policy and administration during the last decade. OVE will assess IDB's…
Jan 2017
Author(s): Puerta, Juan Manuel; Schijman, Agustina; Alonso, Pablo; Hernández, María José; Carpanelli, María del Mar; Ramírez, Nadia; Jansson, Maya
El objetivo de la evaluación es examinar la pertinencia, implementación yeficacia del respaldo del BID a la política y la administración tributarias
durante la última década. OVE evaluará la…
Sep 2016
Author(s): Ahmad, Ehtisham; Viscarra Andrade, Hernán
The Chilean National Investment System (Sistema Nacional de Inversiones, or SNI), is a model of consistent and transparent investment appraisal. However, the investment outcomes have exacerbated…
Jun 2016
Author(s): Khadan, Jeetendra; Ruprah, Inder J.; Waithe, Kimberly; Wenner, Mark D.; Clarke, Dillon; Schmid, Juan Pedro; Thomas, Chrystol; Pradelli, Juan Jose; Blenman, Shamar
A moniker often invoked to describe the Caribbean is: "high debt, low growth." It was never completely true. Today it may have become so. The tourism countries, Jamaica, Barbados, and The…
Apr 2016
Author(s): Busso, Matías; Fernandez, Andres; Tamayo, Cesar
This technical note considers whether low savings in Latin America and the Caribbean may result from low productivity rather than vice versa. Economies with low TFP growth tend to be economies in…
Feb 2016
Author(s): Beverinotti, Javier
Costa Rica es un país que históricamente se ha caracterizado por sus indicadores socioeconómicos favorables y por sus reformas sociales. Por el lado del crecimiento económico, la economía ha crecido…
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…
Mar 2014
Author(s): Mercer-Blackman, Valerie; Seerattan, Dave
This policy brief defines the challenges of conducting appropriate fiscal policy over the past 20 years in four Caribbean countries (The Bahamas, Barbados, Suriname, and Trinidad and Tobago) and…
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…
Oct 2013
Author(s): Bosch, Mariano; Melguizo, Ángel; Pagés, Carmen
The Latin America and Caribbean (LAC) region has reduced its inequality and poverty, and is looking towards the future with greater optimism than in the past. As the region grows, new problems appear…
Oct 2013
Author(s): Bosch, Mariano; Melguizo, Ángel; Pagés, Carmen
América Latina y el Caribe (ALC) ha reducido su desigualdad y su pobreza, y enfrenta las próximas décadas con mayor optimismo que en el pasado. Conforme la región crece, aparecen nuevos problemas a…
Oct 2013
Author(s): Bosch, Mariano; Melguizo, Ángel; Pagés, Carmen
América Latina e Caribe (ALC) reduziram sua desigualdade e sua pobreza e enfrentarão as próximas décadas com maior otimismo do que no passado. Conforme a região cresce, aparecem novos problemas que…
May 2011
Author(s): Forde, Wayne; Glenday, Graham; Kelly, Roy
The report present an overview and performance of the revenue base of the Bahamas exploring the nature and seriousness of the emerging public debt build up. It analyzes the existing tax structures…
Jan 1998
Author(s): Rojas, Jorge
Este estudio cuenta de cuatro partes, las cuales son, primero, La Importancia del Tema, donde se busca justificar el interés del estudio del spread bancario, en particular en el caso peruano, desde…