Economic growth is often a kind of miracle because like most miracles, it is not easy to explain. Countries that have not grown for a century, at times begin to grow at a fast pace, while countries that were growing fast stop growing. From time to time economists have advanced particular...

This note discusses trade liberalization and trade taxes. The main issue should not be the reduction of trade taxes but of total tax revenue. By potentially changing the structure of the economy, trade liberalization will affect not just tax revenue but also the role of the state in the economy...

The concept of public good, as defined by Musgrave, Samuelson, and others, was also largely a nationally based concept. As in the classic case of defense spending, the public good was assumed to benefit the population of a country; however, because of two technical characteristics (mainly the...

La globalización no es un fenómeno nuevo. No obstante, su forma actual es cualitativamente diferente de las experiencias pasadas. Brinda grandes oportunidades para algunos países y desafíos para otros. La primera parte del artículo identifica los efectos positivos y negativos asociados con...

Esta presentación fue comisionado por la Red de Integración y Comercio del Diálogo Regional de Política para la Reunión Subregional del Cono Sur celebrada el día 22 de junio de 2004 en Buenos Aires. Modernos sistemas fiscales fueron creados mayormente entre el período de la Gran...

This paper will discuss the use of instruments that promote social protection. It then will assess the impact that globalization, in all its manifestations, might have on these instruments.

Este documento surge a solicitud del Grupo Mercado Común del MERCOSUR, y presenta la recopilación de los trabajos presentados en la reunión del Diálogo Subregional de Viceministros sobre Armonización Tributaria en la ciudad de Buenos Aires, en junio de 2004. El documento contiene un...

Globalization is not a new phenomenon. However, the current form is qualitatively different from past experiences. It provides great opportunities for some countries and challenges to others. A first part of the paper identifies positive and negative effects associated with globalization. The...

La Revista Integración & Comercio del BID incluye artículos referidos a las distintas manifestaciones del proceso de integración en América Latina y el Caribe, a la integración hemisférica y, también, a los procesos con igual orientación que se llevan a cabo en otras partes del mundo....

When countries' economies were relatively closed, tax systems reflected purely and exclusively national characteristics. Policymakers worried about the capacity of their tax systems to generate needed revenue, about the ability of their tax administrations to administer the national taxes, and...