May 2022
A finales de 2021, 137 países llegaron a un acuerdo para reformar aspectos internacionales del impuesto a la renta de sociedades (IS) y prevenir la erosión de la base imponible que permite la…
May 2022
In November 2021, the Inter-American Development Banks (IDB) new Environmental and Social Policy Framework (ESPF) became effective. The IDB recognizes that human rights are central to its mission of…
May 2022
Las regiones tropicales de alta montaña, como las que se encuentran en el Corredor Chingaza-Sumapaz-Guerrero (corredor CSG), y particularmente los páramos, se caracterizan por su excelente capacidad…
May 2022
Major changes demand exertions of the imagination. Costa Rica possesses significant challenges in its Nationally Determined Contribution presented in 2020 (NDC 2020), the National Decarbonization…
May 2022
Los grandes cambios exigen esfuerzos de la imaginación. Costa Rica se plantea grandes desafíos en su Contribución Nacionalmente Determinada presentada en 2020 (NDC 2020), el Plan Nacional de…
May 2022
Este documento trata la dinámica y los determinantes del crecimiento de las unidades productivas de menor tamaño (MYPE) utilizando el marco conceptual de la “valla de la calidad”, el cual pone…
May 2022
We use matched employer-employee data together with data on the ownership networks of Chilean firms to document a novel relationship between inequality in labor income and ownership structures.…
May 2022
This paper studies the effect of fiscal rules on debt affordability in a large set of developed and emerging market economies, using a panel data model which allows the inclusion of weakly exogenous…
May 2022
This paper studies volatility spillovers in credit default swaps (CDS) between the corporate sectors and Latin American countries. Daily data from October 14, 2006, to August 23, 2021, are employed.…
May 2022
The availability of beneficial ownership information on legal persons and arrangements is a key requirement of tax transparency and a key instrument in the fight against tax evasion and other…
May 2022
La disponibilidad de información sobre el beneficiario final de las personas e instrumentos jurídicos es un requisito fundamental de la transparencia fiscal y un instrumento clave en la lucha contra…
May 2022
Between the first and second quarters of 2020, e-commerce website traffic from five of the regions major markets increased by over 150%. The COVID-19 pandemic has pushed and pulled tens of thousands…
May 2022
Entre el primer y el segundo trimestre de 2020, el tráfico de los sitios web de comercio electrónico de cinco de los principales mercados de la región creció más de un 150%. La pandemia de COVID-19…
May 2022
To study the causal impact of oil royalties on human capital, we exploit quasi-experimental variation arising from a law in Ecuador that transfers resources to municipalities regardless of their oil-…
May 2022
This paper provides evidence of a positive effect of institutions and reforms in initiating investment booms. We constructed an unbalanced panel of 178 countries for the period 1950-2019 that…
May 2022
Several countries have implemented payment-for-ecosystem-services (PES) programs, buoyed by the promise of these programs as a win-win strategy that would allow both the conservation of natural…
May 2022
Esta publicación incluye los principales resultados de la evaluación del desempeño de 32 empresas prestadoras de los servicios de acueducto y alcantarillado en Colombia, con base en la aplicación del…
May 2022
The rapid aging of the population will cause a sharp increase in the demand for dependency care services in Latin America and the Caribbean. In order to inform policy-making, in this study we present…
May 2022
El rápido envejecimiento de la población provocará un fuerte aumento de la demanda de servicios de atención a la dependencia en América Latina y el Caribe. Con el fin de informar la elaboración de…
May 2022
The COVID-19 pandemic produced a shock to public finances throughout the world. In the case of Colombia, the public debt to GDP ratio increased from 39.8% to 65.0%. We use a two-country neoclassical…