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The Fiscal Institutions of Tomorrow
Sanginés, Mario; Cabrera, Joan Oriol Prats; Pimenta, Carlos - Inter-American Development Bank
The Fiscal Institutions of Tomorrow, the first publication in the series Institutions for People, addresses issues of public management that are key to economic development in Latin America and the Caribbean. It presents the challenges that the countries in the region face to strengthen fiscal...
Persistent link: https://www.econbiz.de/10010895462
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From Growth to Prosperity: Policy Perspectives for Trinidad and Tobago
Artana, Daniel; Thomas, Wendell; Rojas-Suárez, Liliana; … - Inter-American Development Bank
The topics covered in the chapters of the report were presented and discussed in a conference organized by the IDB in Port of Spain on July 13th, 2004. After more than a decade of economic growth and despite encouraging prospects for the future, the Trinidad and Tobagp economy remains overly...
Persistent link: https://www.econbiz.de/10010772498
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Oil & Debt Windfalls and Fiscal Dynamics in Bolivia
Catena, Marcelo; Navajas, Fernando - Inter-American Development Bank - 2006
During 2004-06 Bolivia experienced a five-fold increase in oil revenues due to tax/ contractual innovations, higher prices and larger volumes at the same time that a multi-lateral debt reduction initiative trimmed roughly one third of the public external debt. The political economy setting of...
Persistent link: https://www.econbiz.de/10009199014
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Tax Expenditures for Promoting Investment Applied to Corporate Income Tax
Sabaini, Juan C. Gómez; Velasco, Pedro - Inter-American Development Bank - 2010
Institutional Capacity and Finance Sector within the framework of the project Tax Expenditures: Reducing Abuse and Increasing … expenditures in the field of corporate income tax aimed at encouraging investment. It is intended to provide the basis for a …
Persistent link: https://www.econbiz.de/10009199235
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Las instituciones fiscales del mañana
Corbacho, Ana; Osío, Gustavo García; Marcel, Mario; … - Inter-American Development Bank
Las instituciones fiscales del mañana, título inaugural de la serie Instituciones para la gente, aborda temas de gestión pública clave para el desarrollo económico de América Latina y el Caribe. Presenta los desafíos que enfrentan los países de la región para consolidar instituciones...
Persistent link: https://www.econbiz.de/10010895453
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Tax expenditure budgets concepts and challenges for implementation
Villela, Luiz Arruda; Lemgruber, Andrea; Jorratt, Michael - 2010
Tax expenditures are generally defined as those government expenditures carried out through tax legislation …, regulations, and practices that reduce or defer taxes for some taxpayers. There is a general concern that the tax expenditures … systems. Many countries in Latin American and a few in the Caribbean already estimate their tax expenditures; but in many …
Persistent link: https://www.econbiz.de/10011294489
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Taxation and Economic Growth in Latin America
Canavire-Bacarreza, Gustavo; Martínez-Vázquez, Jorge; … - Inter-American Development Bank - 2013
Tax policy is among the most common and relevant instruments in the toolkit of policy-makers when thinking about promoting growth, yet there is not compelling evidence regarding its effect in Latin American countries. Using a variety of approaches, we estimate the effects on growth of the most...
Persistent link: https://www.econbiz.de/10010943781
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Elections and the Timing of Devaluations
Stein, Ernesto H.; Streb, Jorge M. - Inter-American Development Bank - 1999
This paper presents a rational political budget cycle model for an open economy, in which devaluations are delayed in the pre-election period so as to increase the electoral chances of the party in office. By concentrating on closed economies, previous political cycle models had overlooked the...
Persistent link: https://www.econbiz.de/10010944007
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Tax Expenditure Budgets: Concepts and Challenges for Implementation Title: Los Presupuestos de Gastos Tributarios: Conceptos y Desafíos de Implementación
Jorratt, Michael; Villela, Luiz Arruda; Viol, Andrea … - Inter-American Development Bank - 2009
Tax expenditures are generally defined as those government expenditures carried out through tax legislation …, regulations, and practices that reduce or defer taxes for some taxpayers. There is a general concern that the tax expenditures … systems. Many countries in Latin American and a few in the Caribbean already estimate their tax expenditures; but in many …
Persistent link: https://www.econbiz.de/10010944113
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Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia
Brosio, Giorgio - Inter-American Development Bank - 2012
This paper addresses 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...
Persistent link: https://www.econbiz.de/10010944494