Jun 2020
En los últimos 20 años, República Dominicana ha logrado avanzar sin pausa en su desarrollo económico y social. Es la tercera economía más dinámica de América Latina y el Caribe (ALC), casi logra…
Jun 2020
Este documento presenta un diagnóstico de la situación fiscal en la que los países andinos llegaron al COVID-19. Dependiendo del espacio fiscal disponible al iniciar la pandemia, los países…
Jun 2020
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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-…