El objetivo de este trabajo es reseñar distintos marcos teóricos para el análisis de las zonas de procesamiento de exportaciones (ZPE). Como no existe una teoría específica de esta herramienta de promoción de las ventas externas, la literatura registra aplicaciones de enfoques...

This paper analyzes the problem of sub-national revenue mobilization in Peru and proposes several policy reforms to improve collection performance while maintaining a sound revenue structure. In particular, the paper analyzes the current revenues of regional and municipal governments and...

Esse relatório, visando contribuir para a estimativa dessa mudança, estima os ganhos e perdas de receita das UF e os aportes que o governo federal teria que fazer, caso queira compensálas. É a primeira vez que a avaliação do impacto da mudança no sistema de cobrança se torna possível...

This paper explores the characteristics of the political economy process that conditioned the scope and success of the combination of fiscal reforms before and after Colombia’s 1991 constitutional reforms. Using formal analysis of reforms and interviews with actors, reforms in taxation,...

Although recent research has shed new light on the political determinants and economic consequences of tax lawmaking, existing analyses rely on coarse data measuring political aggregates. Consequently, little is known about the political processes determining how tax legislation is written or...

This paper investigates the political economy of fiscal reform activism in Argentina since the late 1980s. Between 1988 and 2008, tax legislation was changed 83 times, fiscal federal rules 14 times, and budgetary institutions sixteen times. Tax and budgetary reforms moved from centralizing...

This paper examines the impact of the availability of fiscal revenues from nonrenewable resources on other revenues of Latin American and Caribbean resource-exporting countries. It compares the performance of nonresource revenues in these countries to that in other countries in the region. The...

This paper examines the impact of ideology on tax revenues in Latin America, using a panel of 17 countries from 1990 to 2010. As a first approach, a fixed- effects model is used to identify the impact of ideology on taxation; left-leaning governments are associated with increases in total tax...

Este documento analiza los grandes cambios en las principales áreas de política económica estructural en América Latina entre 1985 y 2009 y presenta un conjunto de índices que intentan medir qué tan favorables son para el libre funcionamiento de los mercados las políticas comercial,...