Nov 2020
Author(s): Pisani, Michael;Borda, Dionisio;Ovando, Fernando;García, Diana
El objetivo de este trabajo es realizar una estratificación y caracterización de los cuentapropistas full-time en Paraguay (emprendedores de subsistencia, gacelas potenciales, emprendedores exitosos…
Aug 2018
Author(s): Quijada, José Alejandro;Sierra, José David;Espinola, Natalia
Paraguay is one of the fastest growing economies in Latin America and the Caribbean. Despite solid growth and sound macroeconomic fundamentals, foreign direct investment flows remain sluggish. Since…
Jan 2011
Author(s): Reyero y Aranda, María Rosa
The study seeks to survey the prevalence of institutional factors posing risks or vulnerabilities to selected Bank operations and the time at, and mechanisms through which these are addressed. As a…
Nov 2010
Author(s): Panaritis, Elena;Kostopoulos, Angelo
As part of an overarching effort to better identify the problems faced today by low-income people and by those with limited access to basic housing, this paper assesses the property rights system in…
Nov 2010
Author(s): Eguino, Huáscar;Porto, Alberto;Pineda Mannheim, Carlos R.;Garriga, Marcelo;Rosales, Walter
El objetivo de este trabajo es presentar una síntesis de los perfiles municipales para lograr un mejor conocimiento del sector municipal en los países de América Latina (incluye el Cono Sur, la…
Oct 2010
Author(s): Gómez Sabaini, Juan C.;Velasco, Pedro
This report was commissioned by the Inter-American Development Bank's Fiscal and Municipal Management Division of the Institutional Capacity and Finance Sector within the framework of the…
Jul 2010
Author(s): Gómez Sabaini, Juan C.;Velasco, Pedro
Este documento discute la identificación de los diversos incentivos tributarios en el impuesto a la renta de las sociedades que pueden ser considerados gastos tributarios, para estudiar la…
Jun 2010
Author(s): Hutton, Eric
The label tax expenditure provides a strong indication as to what the term is intended to apply to any use of the tax system designed to provide a financial benefit. As such, a tax expenditure can be…
Jun 2010
Author(s): Roca, Jerónimo
La posición actualmente dominante en la literatura sobre incentivos fiscales e inversión es que los factores no tributarios son más importantes como determinantes del monto y la calidad de la…
Jun 2010
Author(s): Roca, Jerónimo
This paper analyzes the role of fiscal incentives in developing countries and provides a theoretical evaluation of benefits and costs of certain taxes. It also reviews the most notable…
Dec 2009
Author(s): Jorratt, Michel;Villela, Luiz Arruda;Lembruger Viol, Andrea
Tax expenditures are generally defined as those government expenditures carried out through tax legislation, regulations, and practices that reduce or defer taxes for some taxpayers. There is a…
Dec 2009
Author(s): Jorratt, Michel;Villela, Luiz Arruda;Lembruger Viol, Andrea
Los gastos tributarios son generalmente definidos como aquellos gastos del gobierno realizados por medio de disposiciones de la legislación tributaria, reglamentos y práctica que reducen o postergan…
Oct 2007
Author(s): Araujo, Erika Amorim
Este documento foi elaborado no âmbito do Projeto Regional RG-P1186 do Banco Interamericano de Desenvolvimento. Seu objetivo é identificar oportunidades e restrições para o melhor aproveitamento das…
Mar 2000
Author(s): Inter American Development Bank
The Annual Report contains a review of the Bank's operations in 1999.
Mar 2000
Author(s): Banco Interamericano de Desarrollo
Este Informe anual contiene un examen de las operaciones del Banco en 1999.
Mar 1999
Author(s): Inter American Development Bank
The Annual Report contains a review of the Bank's operations in 1998.
Mar 1999
Author(s): Banco Interamericano de Desarrollo
Este Informe anual contiene un examen de las operaciones del Banco en 1998.
Mar 1998
Author(s): Inter American Development Bank
The Annual Report contains a review of the Bank's operations in 1997.
Mar 1998
Author(s): Banco Interamericano de Desarrollo
Este Informe anual contiene un examen de las operaciones del Banco en 1997.
Mar 1997
Author(s): Inter American Development Bank
The Annual Report contains a review of the Bank's operations in 1996.