O tema objeto de estudo, Preservação Ambiental e Implantação de Parques Urbanos se apresenta como demanda reduzida da carteira Procidades em execução até 2011, contando com 0,5% dos investimentos. A dificuldade de abordagem que integre preservação ambiental e cidades em processo de...

En este documento se describen las reformas dirigidas a simplificar el registro laboral y el pago de contribuciones sociales implementadas en Argentina en 2005 y 2007. En base al análisis de la normativa y a una encuesta a contadores, resulta que las reformas redujeron la carga administrativa,...

This paper describes the reforms aimed at simplifying the administrative procedures for labor registration and the payment of social security contributions that were carried out in Argentina in 2005 and 2007. Analysis of the legislation, as well as a survey conducted among accountants, reveals...

The understanding of the economic effect of formal institutional rules has progressed substantially in recent decades. These formal analyses have tended to take for granted that institutional arenas such as Congress are the places where decision-making takes place. That is a good approximation...

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 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,...

This study evaluates the major changes in the main sectors of structural economy policy in Latin America between 1985 and 2009, and proposes a set of indices intended to measure the extent to which commercial, financial, tax, privatization and labor policies are favorable for the free operation...

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...