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…
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…
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…
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…
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…
Dec 2021
Author(s): Ardanaz, Martín;Cavallo, Eduardo A.;Izquierdo, Alejandro;Puig, Jorge
This paper studies whether changes in the composition of public spending affect the macroeconomic consequences of fiscal consolidations. Based on a sample of 44 developing countries and 26 advanced…
Sep 2021
Author(s): Valencia, Oscar;Arellano, Matheo;Angarita, Matilde
What is the potential impact of vaccination programs and different fiscal adjustment scenarios on countries after suffering the macro-fiscal effects of the pandemic? We calibrate a DSGE model with an…
Jul 2021
Author(s): Delgado, Raúl;Eguino, Huáscar;Pereira, Aloisio Lopes
This publication presents recent experiences of finance ministries in the Latin American and Caribbean region in three crucial areas of intervention where climate change issues and the…
Jul 2021
Author(s): Delgado, Raúl;Eguino, Huáscar;Pereira, Aloisio Lopes
Esta publicación presenta un conjunto de experiencias recientes de ministerios de finanzas de la región de América Latina y el Caribe en tres áreas de intervención donde convergen los temas de cambio…
May 2021
Author(s): Armendáriz, Edna;Andrian, Leandro Gaston;Contreras, Eduardo;Hirs, Jorge
El presente documento desarrolla un análisis profundo de los procesos e instrumentos de planificación y priorización del gasto de inversión pública en Bolivia, Colombia, Ecuador y Perú. Para tal fin…
Apr 2021
Author(s): Pessino, Carola;Ter-Minassian, Teresa
This paper presents projections for 18 Latin America and Caribbean countries of pensions and health expenditures over the next 50 years, compares them to advanced countries, and calculates estimates…
Apr 2021
Author(s): Pessino, Carola;Ter-Minassian, Teresa
En esta publicación se presentan las proyecciones del gasto público en pensiones y salud para los próximos 50 años para 18 países de América Latina y el Caribe (ALC), se incluyen estimaciones de la…
Apr 2021
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 1990-2019 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD…
Apr 2021
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 1990-2019 para 27 economías de América Latina y el Caribe. Basado en la base de datos de Estadísticas de Ingresos…
Dec 2020
Author(s): Valencia, Oscar;Angarita, Matilde;Santaella, Juan;De Castro, Marcela
This paper analyzes the effects of recent Venezuelan immigration to Colombia on the fiscal balance, the labor market, and economic growth. For this purpose, we built a dynamic general equilibrium…
Jul 2020
Author(s): Garcimartín, Carlos;Larios, José;Astudillo, Jhonatan A.
Los limitados ingresos tributarios de Panamá y su reducida elasticidad al crecimiento, junto a los problemas de pobreza y desigualdad y el bajo gasto social, hacen necesario prestar atención a los…
Jun 2020
Author(s): Jorratt, Michel
La economía digital presenta oportunidades y retos en múltiples ámbitos y, entre ellos, se encuentra la tributación. Estos desafíos serán, además, cada vez de mayor envergadura, dado el notable…
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…