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Date issued: Ago 2013
Author(s): Rezende, Fernando

The tax reform of 1965 in Brazil sought to streamline state taxation, replacing the old tax on sales and consignment (IVC) with a modern value added tax on the circulation of goods (ICM) as part of a…

Date issued: Ago 2013
Author(s): Rodrigues Afonso, José Roberto;Morais Soares, Julia;Pacheco Castro, Kleber

This study performs an up-to-date diagnostic of the Brazilian tax system in order to provide a basis for reform discussions among technical analysts, authorities and congressmen. It is based on the…

Date issued: Ago 2013
Author(s): Arias Ortiz, Elena;Covacevich, Catalina;Bassi, Marina

Mejorar la calidad y la pertinencia de la educación secundaria técnica en América Latina y el Caribe es clave para fortalecer la preparación de la fuerza laboral joven. Este Aporte presenta las…

Date issued: Ago 2013 IA generativa habilitada
Author(s): Vegas, Emiliana;Ganimian, Alejandro

The past decade has seen the emergence of numerous rigorous impact evaluations of teacher policies. This paper reviews the economic theory and empirical evidence on eight teacher policy goals: (1)…

Date issued: Ago 2013 IA generativa habilitada
Author(s): Vegas, Emiliana;Ganimian, Alejandro

La década pasada ha sido testigo del surgimiento de un gran número de rigurosas evaluaciones de impacto de políticas docentes. En este trabajo se revisa la teoría económica y la evidencia empírica…

Date issued: Jul 2013
Author(s): Le Fort V., Guillermo

This paper presents an estimation of the structural fiscal balance for Trinidad and Tobago, and discusses the current situation of the country in meeting the preconditions for the establishment of a…

Date issued: Jul 2013
Author(s): Levy, Paulo

Fiscal policy has been at the center of Brazil's economic dynamics and performance for more than 30 years. In this line, the approval and implementation of a Fiscal Responsibility Law in 2000…

Date issued: Jul 2013
Author(s): Le Fort V., Guillermo

This paper presents a design and simulation of a structural fiscal policy in Uruguay. The design includes the derivation of a metric for the structural balance that is most adequate for the country…

Date issued: Jul 2013
Author(s): Esquivel, Gerardo;Peralta, Williams

This paper analyzes the convenience of adopting a structural fiscal balance rule in Mexico, and whether the necessary conditions exist in the country for the adoption of such a rule. Adjustments are…

Date issued: Jul 2013 IA generativa habilitada
Author(s): Tommasi, Mariano;Scartascini, Carlos;Caruso, Germán

The understanding of the economic effect of formal institutional rules has progressed substantially in recent decades. These formal analyses have tended to take for granted that institutional arenas…