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 general concern that the tax expenditures negatively affect the budget and tax policies, which in turn...

This report seeks to analyze the efforts among financial institutions to leverage the relationship between financial intermediation and remittance transfers. The impact of family remittances has been highlighted in the literature as an important one for development. A development impact is one...

Este documento de trabajo discute efectos de la liberalización y de la integración económica en la formación de los sistemas tributarios, incluye evolución de la tributación en los países del MERCOSUR. También, este informe discute el gasto público, estructura tributaria y el callejón...

En este informe se presentan los hallazgos del Economist Intelligence Unit tras analizar en profundidad el entorno de negocios para las microfinanzas en 55 países. El índice en el que se basa el informe permite comparar países y regiones en dos categorías: Marco Regulatorio y Práctica, en...

This document describes the second edition of Infrascope, a learning tool and benchmarking index that assesses the capacity of countries in Latin America and the Caribbean to carry out sustainable public-private infrastructure partnerships. The analysis and content covers the time period from...

This report outlines the findings of the Economist Intelligence Unit's in-depth analysis of the microfinance business environment in 55 countries. The index that underlies this report allows countries and regions to be compared across two broad categories: Regulatory Framework and Practices,...

The approval of Decisions 599 and 600 on the Harmonization of Substantial and Procedural Aspects of Value Added Taxes and the Harmonization of Excise Type Taxes (VAT and selective taxes) by the Commission of the Andean Community is a notable victory for the Andean integration process and sets a...

La Revista Integración & Comercio del BID incluye artículos referidos a las distintas manifestaciones del proceso de integración en América Latina y el Caribe, a la integración hemisférica y, también, a los procesos con igual orientación que se llevan a cabo en otras partes del mundo....

The IDB's Integration & Trade Journal includes articles on the different aspects of integration in Latin America and the Caribbean, on hemispheric integration and, furthermore, on similar processes in other parts of the world. This issue contains the following articles: International Migration,...

En este reporte se describe un modelo del entorno de negocios para las microfinanzas desarrollado por Economist Intelligence Unit (EIU). Este trabajo fue apoyado por el Banco Interamericano de Desarrollo (BID) y la Corporación Andina de Fomento (CAF).