Dec 2012
Author(s): Sánchez Torres, Fabio; España Eljaiek, Irina; Zenteno, Jannet
This paper surveys the evolution and implications of fiscal decentralization in Colombia in recent decades. After describing the fiscal decentralization process and its impact on sub-national…
Nov 2012
Author(s): Espino, Emilio; González Rozada, Martín
This paper provides an estimation of the size of income and demand automatic stabilizers in a representative sample of Latin American and Caribbean (LAC) countries. The authors find that when a…
Nov 2012
Author(s): Castañeda, Luis Cesar; Pardinas, Juan E.
This paper estimates potential Mexican sub-national tax revenues using a stochastic frontier model. The results suggest that states are exploiting their current tax bases, particularly the payroll…
Nov 2012
Author(s): Navajas, Fernando; Panadeiros, Monica; Natale, Oscar
This paper models an energy tax reform process out of a status quo and towards environmentally related excises, distinguishing between uniform and non-uniform tax components, positive and normative…
Nov 2012
Author(s): Izquierdo, Alejandro; Manzano, Osmel
La región de América Central, Panamá y la República Dominicana, ha avanzado en los últimos años, tanto en materia de crecimiento como de fortalecimiento macroeconómico y de integración comercial con…
Nov 2012
Author(s): Fryer, Michelle; Sadeghi, Patricia; Soldano, Miguel; Elías, Carlos; Rogers, David; García, Salomón; Vargas, Sebastián
The 2008-2012 Country Program Evaluation (CPE) concludes that the Bank's program was programmatically aligned with Government's National Plan for Human Development and addressed five areas…
Nov 2012
Author(s): Fryer, Michelle; Sadeghi, Patricia; Soldano, Miguel; Elías, Carlos; Rogers, David; García, Salomón; Vargas, Sebastián
La Evaluación del Programa de País (CPE): Nicaragua, concluye que el programa del Banco se ajustó al Plan Nacional de Desarrollo Humano del gobierno, en cinco áreas que son fundamentales para el…
Oct 2012
Author(s): Lora, Eduardo
Este documento es una actualización del trabajo original "Las reformas estructurales en América Latina: Qué se ha reformado y cómo medirlo" publicado en Diciembre de 2001. Este documento…
Oct 2012
Author(s): Borensztein, Eduardo; Castilleja, Liliana; Hernaiz, Daniel; Rasteletti, Alejandro
This document analyzes the patterns of fiscal and monetary policy in five economies of the Latin American Southern Cone (Argentina, Brazil, Chile, Paraguay and Uruguay) during four episodes of…
Sep 2012
Author(s): Ter-Minassian, Teresa
This paper aims to provide an overview of the current state of taxation in the Latin America and Caribbean (LAC) region, and its main reform needs and options. It previews the findings of recent…
Sep 2012
Author(s): Lora, Eduardo; Fajardo, Johanna
This paper empirically explores the effects of payroll taxes, value-added taxes and corporate income taxes on a variety of labor market outcomes such as employment, unemployment, informality, and…
Sep 2012
Author(s): Conroy, Hector; Puerta, Juan Manuel; Palma, Alejandra; Ramos, Johanna; Schijman, Agustina
Belize's 2008-2012 Country Strategy approved in June 2009 stated that the IDB would continuously monitor fiscal sustainability and calibrate its financing in accordance with changing country…
Sep 2012
Author(s): Conroy, Hector; Puerta, Juan Manuel; Palma, Alejandra; Ramos, Johanna; Schijman, Agustina
En 2009 se aprobó la Estrategia de País de Belice para el período 2008-2012, donde se afirmaba que el BID vigilaría continuamente la sostenibilidad fiscal y calibraría su financiamiento de acuerdo…
Sep 2012
Author(s): Velasques de Paula Machado, Fabiana
A prerequisite for the adoption of redistributive policies in a democracy is that there be elected representatives who are either committed to or who have an incentive to advocate for such policies…
Aug 2012
Author(s): García Osío, Gustavo; Marcel, Mario; Martínez Guzman, Juan Pablo; Sanginés, Mario; Farias, Pedro; Pimenta, Carlos; Chrisney, Martin D.; Prats Cabrera, Joan Oriol; Crespi, Gustavo
Las instituciones fiscales del mañana, título inaugural de la serie Instituciones para la gente, aborda temas de gestión pública clave para el desarrollo económico de América Latina y el Caribe.…
Aug 2012
Author(s): Ossowski, Rolando; Gonzáles-Castillo, Alberto
This paper examines the impact of the availability of fiscal revenues from nonrenewable resources on other revenues of Latin American and Caribbean resource-exporting countries. It compares the…
Aug 2012
Author(s): Ríos, Germán; Ortega, Federico; Scrofina, J. Sebastián
This paper analyzes the high fiscal dependence of Venezuelan states and municipalities on the central government and the political economy process embedded in the interaction between the central…
Jul 2012
Author(s): Marcel, Mario; Cabezas, Mabel; Piedrabuena, Bernardita
El presente resumen de políticas realiza una revisión sistemática de la metodología de estimación del Balance Estructural (BE) en Chile. Esta revisión no sólo recapitula y evalúa la justificación de…
Jun 2012
Author(s): Gazmuri Mujica, Jaime
En este trabajo se analizan las condiciones políticas y técnicas que han permitido u obstaculizado el desarrollo de oficinas técnicas de apoyo presupuestario en los parlamentos de seis países de la…
Jun 2012
Author(s): Filc, Gabriel; Scartascini, Carlos
Dada la evidencia existente de que pueden existir beneficios tangibles en términos de sostenibilidad, eficiencia y efectividad del gasto público de una utilización más plena de los presupuestos por…