May 2020
Author(s): Inter American Development Bank; Organization for Economic Cooperation and Development; Economic Commission for Latin America and the Caribbean; Inter American Center of Tax Administrations
This report compiles comparable tax revenue statistics over the period 1990-2018 for 26 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD…
May 2020
Author(s): Banco Interamericano de Desarrollo; Organización para la Cooperación y el Desarrollo Económico; Comisión Económica para América Latina y el Caribe; Centro Interamericano de Administraciones Tributarias
Este informe compila estadísticas comparables de ingresos fiscales durante el período 1990-2018 para 26 economías de América Latina y el Caribe. Basado en la base de datos de Estadísticas de Ingresos…
Sep 2019
Author(s): Inter American Development Bank; Organization for Economic Cooperation and Development; Economic Commission for Latin America and the Caribbean (ECLAC); Inter American Center of Tax Administrations
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…
Aug 2019
Author(s): Bastos, Fabiano; Flórez Timorán, Hugo; Rossi, José Luiz
As perspectivas de crescimento econômico sustentado para o Brasil não são favoráveis na ausência de reformas e mudanças de políticas. A rápida e forte acumulação de desequilíbrios macroeconômicos…
Mar 2019
Author(s): Azuara Herrera, Oliver; Azuero, Rodrigo; Bosch, Mariano; Torres, Jesica
Simplified tax regimes reduce both tax rates and compliance costs for small firms. On the one hand, these regimes increase the number of businesses formally registered and have the potential of also…
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…
Oct 2016
Author(s): Inter American Development Bank
This represents a compendium of knowledge products generated by the IDB's Caribbean Economics Lab, Country Department Caribbean Group, during the period 2013-2016. Products comprise monographs…
Jun 2016
Author(s): Barreix, Alberto Daniel; Roca, Jerónimo; Velayos, Fernando
This study describes progress on the international exchange of tax information from the end of the Second World War -a period marked by the complete absence of interinstitutional international…
Jun 2016
Author(s): Barreix, Alberto Daniel; Roca, Jerónimo; Velayos, Fernando
Este trabajo describe los avances del intercambio internacional de información tributaria, iniciando desde los finales de la segunda guerra mundial, caracterizado por la total ausencia de…
Feb 2012
Author(s): Lora, Eduardo
Este documento forma parte del curso La Realidad Fiscal: Una Introducción a los Problemas y Políticas Fiscales en América Latina. Su finalidad es identificar los problemas que suelen enfrentar los…