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Estudio comparativo de las condiciones esenciales de la provisión de servicios públicos domiciliarios en América Latina
Dussan, Manuel; Melandri, Alejandro - Inter-American Development Bank - 2012
El Banco Interamericano de Desarrollo (BID) ha considerado conveniente profundizar su conocimiento sobre la evolución de los marcos regulatorios e institucionales que rigen la provisión de servicios públicos domiciliarios en América Latina y el Caribe (ALC) y su correlación con las...
Persistent link: https://www.econbiz.de/10010654425
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Sub-national Revenue Mobilization in Latin American and Caribbean Countries: The Case of Colombia
Torres, Fabio Sánchez; Eljaiek, Irina España; … - Inter-American Development Bank - 2012
departmental public finances, departmental vertical imbalances and the proposal to levy a VAT surcharge and a retail sales tax for …, then includes calculations of the effective rates of the property and land tax and the industry and commerce tax …, estimating the municipal tax burden, the efficiency rate of tax collection, and the determinants of both. The paper concludes …
Persistent link: https://www.econbiz.de/10010944452
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Fiscal Policy Issues in Jamaica: Budgetary Institutions, the Tax System and Public Debt Management
Artana, Daniel; Naranjo, Fernando - Inter-American Development Bank - 2003
This paper analyzes budgetary institutions, the tax system and public debt management in Jamaica. It explores the … fiscal policies. The paper also analyzes the requirements for achieving revenues through a tax system that does not distort …
Persistent link: https://www.econbiz.de/10009206080
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Tax Reform in Brazil: The Long Process in Progress
Varsano, Ricardo - Inter-American Development Bank - 2003
A tax reform process is now in course in Brazil. It started in 1995, when the President of the Republic presented to … the National Congress a proposal to amend the chapter on the tax system of the Brazilian Federal Constitution (PEC 175 …-called Kandir Law that modified the chief state tax ¿ on the circulation of merchandises and on communication and interstate and …
Persistent link: https://www.econbiz.de/10009194003
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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 … Effectiveness. It tackles controversial questions regarding the interpretation, criteria, and estimation methodologies of tax … 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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From Few to Many: Ten Years of Health Insurance Expansion in Colombia Title: Salud al alcance de todos: Una década de expansión del seguro médico en Colombia
Giuffrida, Antonio; Flórez, Carmen Elisa; Giedion, Úrsula - Inter-American Development Bank
From Few to Many is the first comprehensive look at Colombia's 1993 health system reforms. It describes the implementation of universal health insurance, including a subsidized system for the poor, and examines the impact of this and other reforms during a time when Colombia experienced crushing...
Persistent link: https://www.econbiz.de/10010772393
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Integration and Trade in the Americas: Fiscal Impact of Trade Liberalization in the Americas
Barreix, Alberto Daniel; Villela, Luiz Arruda; Roca, … - Inter-American Development Bank - 2004
The purpose of this document is to inform Bank staff and other interested parties about recent developments in integration and trade among the countries of the Western Hemisphere and between these and other countries and world regions.
Persistent link: https://www.econbiz.de/10009206208
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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 … Effectiveness. It tackles controversial questions regarding the interpretation, criteria, and estimation methodologies of tax … 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/10010654619
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Integration and Trade in the Americas: Fiscal Impact of Trade Liberalization in the Americas
Barreix, Alberto Daniel; Villela, Luiz Arruda; Roca, … - Inter-American Development Bank - 2004
The purpose of this document is to inform Bank staff and other interested parties about recent developments in integration and trade among the countries of the Western Hemisphere and between these and other countries and world regions.
Persistent link: https://www.econbiz.de/10010655261
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Tax Reform in Brazil: The Long Process in Progress
Varsano, Ricardo - Inter-American Development Bank - 2003
A tax reform process is now in course in Brazil. It started in 1995, when the President of the Republic presented to … the National Congress a proposal to amend the chapter on the tax system of the Brazilian Federal Constitution (PEC 175 …-called Kandir Law that modified the chief state tax ¿ on the circulation of merchandises and on communication and interstate and …
Persistent link: https://www.econbiz.de/10010655544