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The Impact of the Business Cycle on Elasticities of Tax Revenue in Latin America
Machado, Roberto; Zuloeta, José - Inter-American Development Bank - 2012
This paper estimates short-run and long-run elasticities of tax revenue with respect to GDP in eight Latin American … countries using quarterly data. Taxes considered are corporate income tax (CIT), personal income tax (PIT), value-added tax (VAT … short-run elasticities appear not to be statistically different from zero in the majority of cases. Tax systems seem very …
Persistent link: https://www.econbiz.de/10010653135
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Tax Policy and Reform for Foreign Direct Investment in Developing Countries
International Monetary Fund (IMF); International … - 1990
This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It … categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax … base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have …
Persistent link: https://www.econbiz.de/10005263965
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Mobilizing Revenue in Sub-Saharan Africa; Empirical Norms and Key Determinants
International Monetary Fund (IMF); International … - 2012
natural resources, are important determinants of tax revenue. …
Persistent link: https://www.econbiz.de/10011242287
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International Crises and Policy Responses in the Southern Cone
Borensztein, Eduardo; Castilleja, Liliana; Hernaiz, Daniel - Inter-American Development Bank - 2012
This document analyzes the patterns of fiscal and monetary policy in five economies of the Latin American Southern Cone (Argentina, Brazil, Chile, Paraguay and Uruguay) during four episodes of international crises: 1994, 1997-1999, 2001 and 2008. In contrast with earlier episodes when most...
Persistent link: https://www.econbiz.de/10010652946
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Ecuador: Fiscal Stabilization Funds and Prospects
Armijos, Simón Cueva - Inter-American Development Bank - 2008
Amongst a favorable economic environment, Ecuador's exceptional oil revenues have bolstered fiscal accounts. Several legal changes have created or modified funds or accounts aimed at saving, earmarking, or using oil-related revenues. This paper discusses oil-related fiscal policies,...
Persistent link: https://www.econbiz.de/10010653150
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Elementos de sostenibilidad fiscal en países ricos en hidrocarburos: El caso de Bolivia
Zambrano, Omar; Aguilera-Lizarazu, Gabriela - Inter-American Development Bank - 2010
Este trabajo analiza el desempeño fiscal de Bolivia a la luz de la expansión y posterior contracción de los precios internacionales de los hidrocarburos entre 2005 y 2009. Se evalúa dicho desempeño desde el punto de vista de la posición estructural de la economía, es decir, descontando...
Persistent link: https://www.econbiz.de/10010654050
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Fiscal Policy and Equity: Estimation of the Progressivity and Redistributive Capacity of Taxes and Social Public Expenditure in the Andean Countries
Villela, Luiz Arruda; Roca, Jerónimo; Barreix, Alberto … - Inter-American Development Bank - 2007
. The full effect of taxes is slightly regressive due to a weak personal income tax collection. The accumulated public …
Persistent link: https://www.econbiz.de/10010654368
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Recalibrando la medición del balance estructural en Chile
Marcel, Mario; Cabezas, Mabel; Piedrabuena, Bernardita - Inter-American Development Bank - 2012
El presente resumen de políticas realiza una revisión sistemática de la metodología de estimación del Balance Estructural (BE) en Chile. Esta revisión no sólo recapitula y evalúa la justificación de la metodología de cálculo del BE actual o las pasadas, sino que explora diversas...
Persistent link: https://www.econbiz.de/10010654865
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Manna from Heaven: The Impact of Nonrenewable Resource Revenues on Other Revenues of Resource Exporters in Latin America and the Caribbean
Ossowski, Rolando; Gonzáles-Castillo, Alberto - Inter-American Development Bank - 2012
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...
Persistent link: https://www.econbiz.de/10010655037
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Fiscal Impulses and their Fiscal Impact
Chand, Sheetal K. - International Monetary Fund (IMF) - 1992
Fiscal impulse measures are used in the WEO and elsewhere to indicate the changing impact of the budget on the economy. Such measures are intended to provide more accurate indications of whether the budget is becoming more or less expansionary than would just observing moments in the actual...
Persistent link: https://www.econbiz.de/10005248137