May 2022
Author(s): Gomez-Gonzalez, Jose E.;Uribe, Jorge M.;Valencia, Oscar
This paper studies volatility spillovers in credit default swaps (CDS) between the corporate sectors and Latin American countries. Daily data from October 14, 2006, to August 23, 2021, are employed.…
May 2022
Author(s): Valencia, Oscar;Gomez-Gonzalez, Jose E.;Sánchez, Gustavo
This paper studies the effect of fiscal rules on debt affordability in a large set of developed and emerging market economies, using a panel data model which allows the inclusion of weakly exogenous…
May 2022
Author(s): Garde, María José;Manatta, Zayda;Pineda, Emilio
The availability of beneficial ownership information on legal persons and arrangements is a key requirement of tax transparency and a key instrument in the fight against tax evasion and other…
May 2022
Author(s): Garde, María José;Manatta, Zayda;Pineda, Emilio
La disponibilidad de información sobre el beneficiario final de las personas e instrumentos jurídicos es un requisito fundamental de la transparencia fiscal y un instrumento clave en la lucha contra…
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…
May 2022
Author(s): Martínez Fritscher, André;Mac Dowell, Maria Cristina;Ferreira, Soraya Naffah;Gazel, Ricardo
Este artigo analisa o impacto do Projeto de Modernização da Gestão Fiscal dos Estados (Profisco I), financiado pelo Banco Interamericano de Desenvolvimento, na arrecadação estadual, número de…
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…
Apr 2022
Author(s): Carvalho, Joana;Reyes-Tagle, Gerardo
Public-private partnerships (PPPs) have been used to address the need for the implementation of huge investment programs and to bridge the infrastructure gap that exists in Latin American and…
Apr 2022
Author(s): Radics, Axel;Vázquez, Francisco;Pérez Benítez, Noel;Ruelas, Ignacio
El Panorama de las Relaciones Fiscales entre Niveles de Gobierno en América Latina y el Caribe es una publicación conjunta del Banco Interamericano de Desarrollo (BID) y la Comisión Económica para…
Apr 2022
Author(s): Kim, Jae-Jin;Kim, Hyoeun;Kim, Sewon;Reyes-Tagle, Gerardo
This publication reviews the history of digitalization of tax administration in Korea dating back to the 1990s and shares the countrys experience and know-how in building an efficient e-taxation…
Apr 2022
Author(s): Martínez-Vázquez, Jorge;Muñoz Miranda, Andrés;Angarita, Matilde
Las transferencias de capital, es decir, los recursos transferidos con el propósito de ayudar a financiar inversiones de capital de los gobiernos subnacionales, siguen siendo un instrumento necesario…
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…
Mar 2022
Author(s): Independent Consultation and Investigation Mechanism
2021 has been a year of momentous change for MICI. In another year marked by the extraordinary circumstances of the COVID-19 pandemic and the ensuing challenges to case management and activities…
Mar 2022
Author(s): Mecanismo Independiente de Consulta e Investigación
2021 ha sido un año de grandes e importantes cambios para el MICI. A nuestro contexto general, marcado por un año más de la excepcionalidad del COVID y las consiguientes dificultades adicionales en…
Mar 2022
Author(s): Mécanisme Indépendant de Consultation et d’Investigation
2021 a été une année de grands et importants changements pour le MICI. Au contexte général, marqué par une autre année exceptionnelle de COVID-19 et les difficultés supplémentaires quelle entrane en…
Mar 2022
Author(s): Mecanismo Independente de Consulta e Investigação
Para o MICI, 2021 foi um ano de grandes e importantes mudanças. Ao nosso contexto geral, marcado por mais um ano da exceço causada pela covid-19 e pelas resultantes dificuldades adicionais na gesto…
Mar 2022
Author(s): Inter American Development Bank;Organization for Economic Cooperation and Development;World Bank;Inter American Center of Tax Administrations
This document provides the highlights and key recommendations from the VAT Digital Toolkit for Latin America and the Caribbean, available at https://publications.iadb.org/en/vat-digital-toolkit-latin…
Mar 2022
Author(s): Banco Interamericano de Desarrollo;Organización para la Cooperación y el Desarrollo Económico;Banco Mundial;Centro Interamericano de Administraciones Tributarias
Este documento resume el Kit de Herramientas de IVA Digital para Latinoamérica y el Caribe, disponible en https://publications.iadb.org/es/kit-de-herramientas-de-iva-digital-para-latinoamerica-y-el-…
Mar 2022
Author(s): Inter American Development Bank;Organization for Economic Cooperation and Development;Inter American Center of Tax Administrations;World Bank
This Toolkit aims to assist tax authorities in the Latin America and Caribbean (LAC) region with the design and implementation of policy reform to ensure the effective collection of VAT on e-commerce…