May 2020
Author(s): De la Cruz, Rafael; Manzano, Osmel; Loterszpil, Mario
En las últimas dos décadas, las naciones de América Latina y el Caribe (ALC) han avanzado de manera significativa en los planos económico y social. Sin embargo, con la desaceleración de la economía…
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…
Apr 2020
Author(s): Avellán, Leopoldo; Galindo, Arturo; Leon-Diaz, John
This paper provides evidence on the effect of fiscal stimulus on economic activity for countries with different degrees of institutional quality. For a panel of 113 countries during the period 1988-…
Apr 2020
Author(s): Mooney, Henry; Rosenblatt, David; Giles Álvarez, Laura; Zegarra, Maria Alejandra; Gauto, Victor; Christie, Jason; Smets, Lodewijk; Khadan, Jeetendra
This special edition of the Caribbean Quarterly Bulletin focuses on the evolving economic and human consequences of the ongoing COVID-19 outbreak for countries in the Caribbean region. Our team of…
Apr 2020
Author(s): Smith, James L.
This report follows a series of regional analyses carried out by the Inter-American Development Bank on the performance regions fiscal frameworks for mining and hydrocarbons. Particularly, this study…
Apr 2020
Author(s): Smith, James L.
Este trabajo continúa una serie de análisis regionales llevados a cabo por el Banco Interamericano de Desarrollo sobre el desempeño de los marcos fiscales de minería e hidrocarburos en América Latina…
Apr 2020
Author(s): Nuguer, Victoria; Powell, Andrew
The novel coronavirus is taking a huge toll across the world, and governments in Latin America and the Caribbean are right to take aggressive measures to save lives. Within a matter of weeks, the…
Apr 2020
Author(s): Nuguer, Victoria; Powell, Andrew
El novedoso coronavirus está cobrando un gran número de víctimas en todo el mundo, y los gobiernos de América Latina y el Caribe están tomando medidas agresivas para salvar vidas. En cuestión de…
Mar 2020
Author(s): Deyal, Zubin; Smets, Lodewijk
Over the past three decades, fiscal rules have increasingly been used as a tool to promote fiscal responsibility and macroeconomic stability. In principle, fiscal rules have numerous benefits,…
Feb 2020
Author(s): Ardanaz, Martín; Cavallo, Eduardo A.; Izquierdo, Alejandro; Puig, Jorge
We show that some types of fiscal rules can mitigate the well-known procyclical bias in public capital expenditures. Past research has found that fiscal adjustment episodes coincide with large public…
Jan 2020
Author(s): Avellán, Leopoldo; Galindo, Arturo; Lotti, Giulia
This paper investigates the co-movement of sovereign lending from multilateral development banks (MDBs) and private creditors with government expenditure. The paper finds that multilateral sovereign…
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-…
Dec 2019
Author(s): Mogollón, Mónica; Ortega, Daniel; Scartascini, Carlos
Most tax agencies use letters as the method of communicating with taxpayers. Still, other technologies exist that could be more effective. This paper reports the results of a field experiment…
Dec 2019
Author(s): Rosenblatt, David; Schmid, Juan Pedro; Wright, Allan; Bollers, Elton; Khadan, Jeetendra; Smets, Lodewijk; Mooney, Henry; Giles Álvarez, Laura; Waithe, Kimberly; Gauto, Victor; Christie, Jason
The divergence in the development of the countries that correspond to the Inter-American Development Banks Caribbean Country Department and the Organisation of Eastern Caribbean States (OECS)…
Dec 2019
Author(s): López Velandia, Johanna; Lopez-Ghio, Ramiro
Si bien Colombia ha demostrado importantes avances en materia de consolidación fiscal, aún cuenta con oportunidades de mejora, a la luz de la experiencia internacional y de los avances recientes en…
Nov 2019
Author(s): Musacchio, Aldo; Pineda, Emilio; Huber, John; Jara, Mauricio; Kim, Hyungon; Ter-Minassian, Teresa; Wagner, Rodrigo
The situation of state-owned enterprises (SOEs) in Latin America and the Caribbean continues to be dire. This book uses an original database of SOE performance that shows that every year about one-…
Nov 2019
Author(s): Barreix, Alberto Daniel; Corrales, Luis Fernando; Benitez, Juan Carlos; Garcimartín, Carlos; Ardanaz, Martín; Díaz, Santiago; Cerda, Rodrigo; Larraín B., Felipe; Revilla, Ernesto; Acevedo, Carlos; Peña, Santiago; Agüero, Emmanuel; Mendoza Bellido, Waldo; Escobar Arango, Andrés
Este documento analiza los procesos de implementación de las reglas fiscales resilientes en América Latina. Los estudios incluyen una tipología, incluyendo sus ventajas y desventajas, así como sus…
Oct 2019
Author(s): Rojas, Agnes; Morán, Dalmiro; Díaz, Santiago; Lopez, Julio
La Presión Fiscal Equivalente (PFE) de América Latina y el Caribe para el período 1990-2018 bajo la metodología de cálculo BID-CIAT mide la totalidad de los recursos recaudados por los países de la…
Oct 2019
Author(s): Jaramillo, Fidel; Gutiérrez Juárez, Priscilla; Torrentes-García, Laura; Ruiz-Arranz, Marta
Costa Rica ha tenido un desarrollo económico, social e institucional relativamente exitoso para la región latinoamericana, que le ha permitido alcanzar altos índices de bienestar para su población.…