This paper aims to provide an overview of the current state of taxation in the Latin America and Caribbean (LAC) region, and its main reform needs and options. It previews the findings of recent studies prepared or commissioned by the Inter-American Development Bank (IDB) for its forthcoming...

This paper address options for restructuring the revenue system of Bolivia’s subnational governments, particularly prefectures, emphasizing reduction of dependence on natural resources and strengthening of subnational tax autonomy. The paper additionally identifies tax instruments or tax bases...

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,...

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...

The objective of this report is to examine the extent to which countries in Latin America and the Caribbean participate in global value chains and what are the drivers of such participation. Production processes have been increasingly fragmented worldwide. For example, the production of the...

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...