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pension system. On the revenue side, further simplifying the tax system and refraining from revising the tax legislation from … one year to the next, as has happened in recent years, would make the tax system easier to manage and would facilitate …
Persistent link: https://www.econbiz.de/10012444186
The paper reviews the diverse experience of OECD countries in establishing and running independent fiscal institutions, offering insights that could be useful for Latin American countries seeking to set-up and strengthen those institutions in the region. Through cluster analysis, we identify...
Persistent link: https://www.econbiz.de/10014491338