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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

Imposition of MAT on SEZs : concerns and the way forward

Mukherjee, Arpita; Bhardwaj, Bhavook - 2016

A Special Economic Zone (SEZ) is a type of managed industrial cluster which focuses on exports and encourages the inflow of foreign direct investment (FDI) and technology. These "special" zones are given a range of fiscal and non-fiscal incentives, which are not available to firms located in the...

Persistent link: https://www.econbiz.de/10011419824

International crises and policy responses in the Southern cone

Borensztein, Eduardo; Castilleja, Liliana; Hernaiz, Daniel - 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/10011303276

A cycle-adjusted fiscal rule for sustainable and more equitable growth in Argentina

Zúñiga, Jimena; Capello, Marcelo; Butler, Inés; … - 2013

This paper seeks to identify the most promising fiscal strategy to boost long-term economic growth in Argentina and quantify its effects. To this end, the authors updated a growth-diagnostics study for Argentina and corroborated that low appropriability of social returns and insufficient public...

Persistent link: https://www.econbiz.de/10011303821

Jump-starting the euro area recovery : would a rise in core fiscal spending help the periphery?

Blanchard, Olivier; Erceg, Christopher J.; Lindé, Jesper - 2015

Persistent link: https://www.econbiz.de/10011317778

Slowdown in emerging market : rough patch or prolonged weakness?

Didier, Tatiana; Kose, M. Ayhan; Ohnsorge, Franziska; … - 2016

Persistent link: https://www.econbiz.de/10011437492

A framework for assessing policy space in ASEAN+3 economies and the combat against COVID-19 pandemic

Chaipat Poonpatpibul; Hong, Seung Hyun; Choi, Jinho; … - 2020

Persistent link: https://www.econbiz.de/10012819595

Do immigrants bring fiscal dividends? : the case of Venezuelan immigration in Colombia

Valencia, Oscar M.; Angarita, Matilde; Santaella, Juan; … - 2020

This paper analyzes the effects of recent Venezuelan immigration to Colombia on the fiscal balance, the labor market, and economic growth. For this purpose, we built a dynamic general equilibrium model with a search and matching structure in the labor market. The higher fiscal spending to...

Persistent link: https://www.econbiz.de/10012587040

The impact of austerity policies on local income : evidence from Italian municipalities

Cerrato, Andrea; Filippucci, Francesco - 2022

Persistent link: https://www.econbiz.de/10013207012

Larger transfers financed with more progressive taxes? : on the optimal design of taxes and transfers

Ferriere, Axelle; Grubener, Philipp; Navarro, Gaston; … - 2021

Persistent link: https://www.econbiz.de/10012698516

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