Unemployment benefit systems are nonexistent in many developing economies. Introducing such systems poses many challenges, which are partly due to the high level of informality in the labor markets of these economies. This paper studies the consequences on the labor market of implementing an...

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 presente trabajo presenta un enfoque metodológico que permite medir a nivel de planta y de sectores la informalidad y la productividad en forma conjunta de manera tal de poder entender mejor y probar las distintas hipótesis sobre la relación entre ambas variables. Se destaca que la...

Tax evasion is a pervasive problem in many countries. In particular, some developing countries do not collect even half of what they would if taxpayers complied with the written letter of the law. The academic literature has not been oblivious to the need to explain why people pay (or do not...

The formality status of a job is the most widely used indicator of job quality in developing countries. However, a number of studies argue that, at least for some workers, the informality status may be driven by choice rather than exclusion. This paper uses job satisfaction data from three...

This paper uses datasets from six surveys to describe entrepreneurship in Argentina. While the quantity of entrepreneurship in Argentina is high, its quality is low, given the high proportion of informal and necessity entrepreneurs. Income is found to play a greater role in determining...

Los programas de microcrédito de bancos y organizaciones no gubernamentales brasileños y chilenos se evalúan con base en dos fuentes distintas de datos. Mediante la utilización del puntaje de predisposición y técnicas de emparejamiento, comparamos el ingreso promedio de las personas que...

The objective of this paper is to evaluate the impact of micro-entrepreneurs income on two Brazilian and Chilean microcredit programs. Drawing on two unique sources of data, control groups are built using the propensity score to match beneficiaries of micro-credit programs with non-beneficiaries...