May 2022
Author(s): Gomez-Gonzalez, Jose E.;Uribe, Jorge M.;Valencia, Oscar
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
Author(s): Valencia, Oscar;Gomez-Gonzalez, Jose E.;Sánchez, Gustavo
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
Author(s): Garde, María José;Manatta, Zayda;Pineda, Emilio
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
Author(s): Garde, María José;Manatta, Zayda;Pineda, Emilio
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
Author(s): Ardanaz, Martín;Bonet, Jaime Alfredo;Garson, Sol;Huanqui Valcárcel, Silvana;Muñoz Miranda, Andrés;Pérez, Gerson Javier;Slack, Enid
Cities are important drivers of productivity, innovation, and economic growth. To achieve their full economic potential, cities must deliver high-quality public services to their residents and…
May 2022
Author(s): Martínez Fritscher, André;Mac Dowell, Maria Cristina;Ferreira, Soraya Naffah;Gazel, Ricardo
Este artigo analisa o impacto do Projeto de Modernização da Gestão Fiscal dos Estados (Profisco I), financiado pelo Banco Interamericano de Desenvolvimento, na arrecadação estadual, número de…
Apr 2022
Author(s): Ter-Minassian, Teresa;Muñoz Miranda, Andrés
This paper focuses on the design of intergovernmental transfers to reduce vertical and horizontal fiscal imbalances and improve the performance of subnational governments. It provides an overview of…
Apr 2022
Author(s): Carvalho, Joana;Reyes-Tagle, Gerardo
Public-private partnerships (PPPs) have been used to address the need for the implementation of huge investment programs and to bridge the infrastructure gap that exists in Latin American and…
Apr 2022
Author(s): Radics, Axel;Vázquez, Francisco;Pérez Benítez, Noel;Ruelas, Ignacio
El Panorama de las Relaciones Fiscales entre Niveles de Gobierno en América Latina y el Caribe es una publicación conjunta del Banco Interamericano de Desarrollo (BID) y la Comisión Económica para…
Apr 2022
Author(s): Kim, Jae-Jin;Kim, Hyoeun;Kim, Sewon;Reyes-Tagle, Gerardo
This publication reviews the history of digitalization of tax administration in Korea dating back to the 1990s and shares the countrys experience and know-how in building an efficient e-taxation…
Apr 2022
Author(s): Martínez-Vázquez, Jorge;Muñoz Miranda, Andrés;Angarita, Matilde
Las transferencias de capital, es decir, los recursos transferidos con el propósito de ayudar a financiar inversiones de capital de los gobiernos subnacionales, siguen siendo un instrumento necesario…
Mar 2022
Author(s): Barreix, Alberto Daniel;Bes, Martín;Fonseca, Oscar;Fonteñez, María;Morán, Dalmiro;Pineda, Emilio;Roca, Jerónimo
As the COVID-19 pandemic ends, the large fiscal imbalances will require Latin American and Caribbean (LAC) governments to pursue fiscal consolidation policies by increasing revenues and/or reducing…
Mar 2022
Author(s): Barreix, Alberto Daniel;Bes, Martín;Fonseca, Oscar;Fonteñez, María;Morán, Dalmiro;Pineda, Emilio;Roca, Jerónimo
A la salida de la pandemia los desequilibrios fiscales requerirán que en América Latina y el Caribe se implementen políticas de consolidación, aumentando los ingresos y/o reduciendo los gastos. En…
Mar 2022
Author(s): Inter American Development Bank;Organization for Economic Cooperation and Development;World Bank;Inter American Center of Tax Administrations
This document provides the highlights and key recommendations from the VAT Digital Toolkit for Latin America and the Caribbean, available at https://publications.iadb.org/en/vat-digital-toolkit-latin…
Mar 2022
Author(s): Banco Interamericano de Desarrollo;Organización para la Cooperación y el Desarrollo Económico;Banco Mundial;Centro Interamericano de Administraciones Tributarias
Este documento resume el Kit de Herramientas de IVA Digital para Latinoamérica y el Caribe, disponible en https://publications.iadb.org/es/kit-de-herramientas-de-iva-digital-para-latinoamerica-y-el-…
Mar 2022
Author(s): Inter American Development Bank;Organization for Economic Cooperation and Development;Inter American Center of Tax Administrations;World Bank
This Toolkit aims to assist tax authorities in the Latin America and Caribbean (LAC) region with the design and implementation of policy reform to ensure the effective collection of VAT on e-commerce…
Mar 2022
Author(s): Banco Interamericano de Desarrollo;Organización para la Cooperación y el Desarrollo Económico;Centro Interamericano de Administraciones Tributarias;Banco Mundial
Este conjunto de herramientas tiene como objetivo ayudar a las autoridades tributarias de la región de América Latina y el Caribe (ALC) a diseñar e implementar reformas de política para garantizar la…
Feb 2022
Author(s): Reyes-Tagle, Gerardo;Musacchio, Aldo;Hosein, Roger;Wagner, Rodrigo;Pan, Carolina;Yu, Fernando; Park, Yery;Gookool, Rebeca;Escobar, Bernardita;La Cruz, Tamira;Araya, Sergio;Figueroa, Camila;Rosso, Lucas
This book examines the role of state-owned enterprises (SOEs) in contributing to the fiscal instability of the Bahamas, Barbados, Guyana, Jamaica, Suriname, and Trinidad and Tobago (CCB6), with the…
Feb 2022
Author(s): Conte Grand, Mariana;Rasteletti, Alejandro;Muñoz, Jesús David
Si bien muchos países cuentan con algún tipo de impuesto sobre los combustibles fósiles, las tasas efectivas de imposición observadas suelen ser bajas en comparación con los niveles considerados…
Jan 2022
Author(s): Bonzi Teixeira, Augusto;Benavides, Juan;Rasteletti, Alejandro;Urrea Rios, Ivan Leonardo;Madrigal, Marcelino
Discussion paper and policy options for countries in the Latin America and Caribbean (LAC) region to manage the fiscal impact of the deployment of electromobility programs.
The publication…