El régimen tributario argentino es un aspecto fundamental en el análisis que efectúan los inversionistas extranjeros. En este documento detallamos algunas de sus principales falencias y las propuestas que los especialistas en finanzas públicas consideran que deberían implementarse a fin de...

Este trabajo evalúa los desafíos que las liberalizaciones comercial y financiera y la integración presentan al las estructuras tributarias nacionales. También discute los beneficios y costos de la coordinación y la competencia impositiva. Continúa con una descripción detallada y...

The Technical Note provides an overview of the trends in Belize's tariff structure over recent years, in particular its trade policy, commitments and obligations, the tax revenue implications, and the scope for policy implementation. Specifically, it assesses the country's level of compliance...

América Latina e Caribe (ALC) reduziram sua desigualdade e sua pobreza e enfrentarão as próximas décadas com maior otimismo do que no passado. Conforme a região cresce, aparecem novos problemas que os responsáveis pela condução da política econômica devem enfrentar. Como oferecer...

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...

The OECD labor market has undergone major changes over the past two decades. The most evident of these changes is the rise in the number of job-seekers. In 1997, there were more than 35 million people unemployed in the OECD area as a whole, some 6 million more than in the mid-1980s and almost 25...

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 negatively affect the budget and tax policies, which in turn...

This Working Paper assesses the impact on investment of a reduction in corporate taxes and the impact on employment, labor formality, and growth of a reduction in non-wage labor costs in Colombia. First, and following Hall and Jorgensen (1967), we estimate an investment function, which depends...