This paper considers the main institutional features of the Uruguayan labor market and its recent evolution, with a focus on unemployment. The main policies aimed at protecting workers against unemployment are analyzed. Using administrative data from social security records, the paper studies...

This paper uses matched social security and program micro data from the Uruguayan Plan de Atención Nacional a la Emergencia Social to investigate the effect of social assistance on formal labor market outcomes. One specific feature of this program is that households could gain and retain...

La presente nota técnica presenta un panorama del mercado laboral chileno y su contexto a nivel nacional. Esta nota incluye un diagnóstico del sector, la programación del BID para el período 2010-2014 y una matriz de resultados.

The literature on taxes and public finance generally focuses on revenues, an easily observable and generally available variable, as the observable measure of tax policy. Still, revenues depend on many determinants other than the political will and policy objectives of the government. It is...

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 aprobación de las Decisiones números 599 y 600 sobre Armonización de Aspectos Sustanciales y Procedimientos de los Impuestos Tipo Valor Agregado y la Armonización de los Impuestos Tipo Selectivo al Consumo (IVA e impuestos selectivos) por la Comisión de la Comunidad Andina constituye un...

This paper uses a yearly dataset of plant-level investment in Colombian firms during the period 1997 to 2007 to assess the impact of a tax incentive for firms that invest in fixed assets implemented in 2004. A positive and statistically significant correlation is found between the boom observed...

Este trabalho faz um diagnóstico atualizado do sistema tributário brasileiro para subsidiar os debates dos técnicos, das autoridades e dos parlamentares em torno de sua reforma. Isto é feito a partir do levantamento e sistematização de informações sobre a tributação no Brasil. O foco...

This paper provides an estimation of the size of income and demand automatic stabilizers in a representative sample of Latin American and Caribbean (LAC) countries. The authors find that when a negative unemployment shock hits the economy, the size of income and demand automatic stabilizers...

Are mortality and life expectancy differences by socioeconomic groups increasing in the United States? Using a unique data set matching high-quality administrative records with survey data, this study explores trends in these differentials by lifetime earnings for the 1983 to 2003 period. The...