Jan 2003
Author(s): Motta, Ronaldo Seroa da; Feres, José Gustavo
This presentation discusses the new water policy in Brazil. The examples of the State of Ceará, the State of São Paulo and the Federal River Basin of Paraíba do Sul are given. In addition, the…
Jan 2003
Author(s): Wiesner Durán, Eduardo
The aim of this book is to provide policymakers in Latin America with the stylized facts of what works and what does not in decentralization policies and schemes, based on analysis of the recent…
Jan 2003
Author(s): Artana, Daniel; Naranjo, Fernando
This paper analyzes budgetary institutions, the tax system and public debt management in Jamaica. It explores the nature of budget institutions and design, beyond formal administrative or budgetary…
Dec 2002
Author(s): Banco Interamericano de Desarrollo (BID)
En esta presentación se hacen algunas observaciones sobre las principales características de los ingresos municipales en Centroamérica, y se discuten los desafíos que habría que encarar para su…
Dec 2002
Author(s): Avi-Yonah, Reuven S.; Tittle, Martin B.
This paper gives an overview and current status of foreign direct investment (FDI) in Latin America. It discusses the competition among the countries for FDI based on tax considerations and how this…
Dec 2002
Author(s): Jenkins, Glenn P.; Kuo, Chun-Yan
This paper is a review of the fiscal system of Belize. The emphasis of the study is on the revenue system in terms of its design, administration and its effectiveness in revenue mobilization. Belize…
Dec 2002
Author(s): Edwards, Sebastián; Vergara, Rodrigo
The purpose of this paper is to analyze the relationship between fiscal policy, aggregate public sector debt sustainability, and debt relief. In particular, we develop a methodology to compute the…
Nov 2002
Author(s): Rojas, Eduardo
Given the limited scope and sustainability of urban heritage conservation in Latin America and the Caribbean, changes in how it is carried out and funded are needed in order to involve all social…
Sep 2002
Author(s): Vial, Joaquín
Este documento analiza tres tipos de efectos de la política comercial sobre los ingresos tributarios: directo, es el que se asocia a las bajas en las tasas nominales del arancel de los productos que…
Sep 2002
Author(s): Harberger, Arnold C.
Given the unclear results in Latin America's past experience with free trade areas and customs unions, one wonders whether the present degree of enthusiasm about the prospects of a much more…
Sep 2002
Author(s): Jenkins, Glenn P.; Poufos, George G.
This paper outlines the steps that the Government of Cyprus took to transform its tax system between 1990 and 2001 in order to prepare itself for admission into the European Union. Cyprus has many of…
Sep 2002
Author(s): Bour, Juan Luis; Artana, Daniel; Navajas, Fernando
El propósito de este trabajo es analizar la situación fiscal de Ecuador y las perspectivas. Durante los años 2000 y 2001 el resultado del Sector Público No Financiero (SPNF) se convirtió en…
Sep 2002
Author(s): Alesina, Alberto; Carrasquilla, Alberto; Steiner, Roberto
This working paper focuses on four issues: (i) the rules of allocation of fiscal resources to different localities; (ii) the rules concerning how localities can spend fiscal transfers from the center…
Jun 2002
Author(s): González Cano, Hugo
Esta presentación analiza brevemente las posibilidades de la armonización tributaria entre los países miembros del Mercosur y para ello se partirá de un breve análisis comparativo de los impuestos…
Jun 2002
Author(s): Usui, Nobuaki
This paper analyzes why Japan introduced the self-assessment system for "income tax" in such adverse circumstances, what problems it faced as a result of its implementation, and how the…
Jun 2002
Author(s): Usui, Nobuaki
Este documento analiza el por qué Japón introdujo el sistema de la auto-liquidación para el cálculo del impuesto sobre la renta en tan adversas circunstancias, los problemas que tuvieron que ser…
Jun 2002
Author(s): Okada, Yoshiyasu
This document gives an overview of organizational structure of the National Tax Agency (NTA) in Japan, which administers assessment and collection of all national taxes (except for customs duty,…
Jun 2002
Author(s): Okada, Yoshiyasu
Este documento trata una breve historia, las tendencias recientes y el estado actual del sistema tributario japonés como antecedentes. Luego resume los impuestos principales y describe el actual…
Jun 2002
Author(s): Pearlman, Ronald A.
This paper discusses the organization of the Internal Revenue Service, which is responsible for administering of the federal tax system in the United States. It also provides information on the…
May 2002
Author(s): Arias Minaya, Luis Alberto; Plazas Vega, Mauricio
El presente trabajo es consecuencia del firme propósito de cada uno de los países miembros de la Comunidad Andina (CAN) de adelantar el proceso de integración, uno de cuyos objetivos finales es…