Several countries have implemented programs to support their firms¿ internationalization efforts. Their impacts are likely to be heterogeneous over firm size categories because these programs are primarily intended and expected to benefit smaller companies. Whether this is or not the case is...

Export promotion agencies provide exporters with a broad range of services, going from counseling to sponsoring their participation in international trade missions and fairs. These services may have heterogeneous effects and thus contribute differently to achieve the goals of these...

Este documento ofrece un análisis de los incentivos de los pequeños negocios para incluirse y permanecer en el Régimen Impositivo Simplificado Ecuatoriano (RISE) a través del pago cumplido de sus cuotas. Con información de los contribuyentes que se han acogido a este régimen durante los...

Access to finance remains a challenge for Small and Medium Enterprises (SMEs) in Argentina. It is a particularly acute problem among newly created SMEs that have a scant credit record and frequently lack collateral. The authors of this paper carried out a pilot test of an innovative psychometric...

Entering new export markets is primarily a discrete choice. Even though several empirical papers have used modeling strategies consistent with this fact, no study has examined the effects of public policies aimed at affecting this decision within this setting. In this paper we assess the impact...

This Working Paper assesses the impact on investment of a reduction in corporate taxes and the impact on employment, labor formality, and growth of a reduction in non-wage labor costs in Colombia. First, and following Hall and Jorgensen (1967), we estimate an investment function, which depends...

This paper estimates short-run and long-run elasticities of tax revenue with respect to GDP in eight Latin American countries using quarterly data. Taxes considered are corporate income tax (CIT), personal income tax (PIT), value-added tax (VAT), and overall taxes. Results indicate that long-run...

Mexican public finances are weak; national tax collection as a percentage of GDP is among the lowest in the world. On the other hand, expenditure needs are enormous. There have been several attempts to reform our tax system but they have not been successful due to different factors such as...

This paper analyzes the effects of a firm-size dependent law, on the Mexican economy which includes a small taxpayers' regime known in Mexico as the Repecos regime. It looks for effects on macroeconomic variables and on the industrial structure, on the proportion of small firms in the economy,...

A reforma tributária de 1965 buscou racionalizar a tributação estadual, substituindo o antigo imposto sobre vendas e consignações - IVC por um moderno imposto sobre o valor adicionado na circulação de mercadorias- ICM, como parte de uma mudança profunda que visava construir um sistema...