Jan 2019
Author(s): Pimenta, Carlos; Seco, Antonio
Based on the analysis of some success factors of integrated financial management information systems (IFMIS) in Latin America and the Caribbean (LAC), this paper identifies the technological pillars…
Jan 2019
Author(s): Pimenta, Carlos; Seco, Antonio
A partir del análisis de algunos factores de éxito para el buen funcionamiento de los sistemas integrados de administración financiera (SIAF) en América Latina y el Caribe (ALC), se identifican ejes…
Dec 2018
Author(s): Muñoz Miranda, Andrés; Martínez-Vázquez, Jorge
This paper argues that the need for metropolitan-wide government is higher the larger the unrealized benefits from economies of scale and externalities. It contends that there is no trade-off between…
Oct 2018
Author(s): Radics, Axel; Eguino, Huáscar
Subnational governments in Latin America and the Caribbean are becoming increasingly important in the provision of public goods and services. In fact, their participation in the public expenditure…
Oct 2018
Author(s): Radics, Axel; Eguino, Huáscar
Los gobiernos subnacionales de América Latina y el Caribe (ALC) son cada vez más importantes en la provisión de bienes y servicios públicos. De hecho, su participación en el gasto público se elevó…
Oct 2018
Author(s): Suescún, Rodrigo
This paper describes the FMM-MTFF model, a dynamic stochastic general equilibrium model developed by the Fiscal Management Division (FMM) of the Inter-American Development Bank (IDB) to support the…
Aug 2018
Author(s): Reyes-Tagle, Gerardo
This publication covers PPPs with a focus on the implications for public finances in developing economies. Chapter 1 seeks to answer the question of whether PPPs are the “genie in the bottle” for…
Apr 2018
Author(s): Inter-American Development Bank (IDB); Organisation for Economic Co-Operation and Development; Economic Commission for Latin America and the Caribbean (ECLAC); Inter-American Center of Tax Administrations (CIAT)
Revenue Statistics in Latin America and the Caribbean 2018 compiles comparable tax revenue statistics for 25 Latin American and Caribbean economies, the majority of which are not OECD member…
Mar 2018
Author(s): Barreix, Alberto Daniel; Zambrano, Raul; Costa, Marcelo Pablo; da Silva Bahia, Álvaro Antônio; Almeida de Jesus, Edualdo; Pimentel de Freitas, Vinícius; Barraza, Fernando; Oliva, Nicolás; Andino, Mauro; Rasteletti, Alejandro; Drago, Carlos; Cuentas, Gisella; Paredes, Maribel; Pazos, Javier; Canales, Luis; Campo, Rosana; Castiñeira, Leticia; González, Gustavo; Redondo, Juan Francisco; Ferreira de Almeida, Aloisio Flávio; Hernández, Karla; Robalino, Juan; Ramírez, José; Anjos Andrade, João Pedro; Rodrigues Gonçalves, Noémia; Servicio de Administración Tributaria (SAT)
The electronic invoicing (EI) of taxes is one of Latin America’s contributions to international taxation in support of the fight against evasion, global efforts towards tax transparency, and the…
Mar 2018
Author(s): Ter-Minassian, Teresa
This paper presents an overview of the SOE sector in Peru, with special focus on the fiscal risks that it may create. The analysis suggests that such risks have generally been contained through a…
Jan 2018
Author(s): Pessino, Carola; Pinto, Diana M.; Cafagna, Gianluca; Giles Álvarez, Laura; Tolsa Caballero, Nuria
With the aim of guiding the work agenda on improving public health expenditure efficiency in the LAC region, the Inter-American Development Bank held a workshop entitled “Public Expenditure…
Dec 2017
Author(s): Muñoz Miranda, Andrés; Pineda, Emilio; Radics, Axel
Un sistema de transferencias fiscales intergubernamentales que promueva una mayor igualación fiscal entre gobiernos subnacionales (GSN) es un componente esencial de todo proceso de descentralización…
Nov 2017
Author(s): Barreix, Alberto Daniel; Benitez, Juan Carlos; Pecho, Miguel
Este estudio documenta el proceso a través del cual los alivios y concesiones fiscales estándar reducen la base imponible del Impuesto a la Renta Personal (IRP) en los países latinoamericanos usando…
Nov 2017
Author(s): Porto, Alberto; Eguino, Huáscar; Rosales, Walter
Este estudio presenta la situación actual de la descentralización fiscal y las finanzas municipales en América Central. Su objetivo es contribuir a cerrar una importante brecha de información y…
Nov 2017
Author(s): Barreix, Alberto Daniel; Roca, Jerónimo; Velayos, Fernando
The income tax system has prevailed for more than 200 years. Its capacity to adapt to cultural, economic, political, and social change has made it the greatest raiser of revenue in human history. The…
Nov 2017
Author(s): Barreix, Alberto Daniel; Roca, Jerónimo; Velayos, Fernando
El sistema de imposición a la renta ha superado los 200 años de existencia. Su capacidad de adaptación a los cambios culturales, económicos, políticos y sociales, lo han convertido en el mayor…
Nov 2017
Author(s): Banco Interamericano de Desarrollo (BID); Centro Interamericano de Administraciones Tributarias (CIAT)
Los datos contenidos se basan en la información estadística publicada en Revenue Statistics for Latin America and the Caribbean 2015 de OCDE, CEPAL, CIAT y el BID realizada bajo la forma de…
Oct 2017
Author(s): Barreix, Alberto Daniel; Corrales, Luis Fernando; Díaz, Santiago; Garcimartín, Carlos
The tax database for the Latin American and Caribbean (LAC) region, prepared by the IDB and CIAT, shows significant innovations in relation to the already existing databases: (i) it introduces the…
Oct 2017
Author(s): Barreix, Alberto Daniel; Corrales, Luis Fernando; Díaz, Santiago; Garcimartín, Carlos
La base de datos fiscales para América Latina y el Caribe (ALC) elaborada por el BID y el CIAT presenta importantes novedades respecto a las bases ya existentes: 1) introduce el concepto de Presión…
Oct 2017
Author(s): Ter-Minassian, Teresa
This paper focuses on the fiscal risks created by state-owned enterprises (SOEs). It analyzes the main sources of such risks, in particular flaws in their fiscal, including quasi-fiscal operations;…