This article deals with the relation between public sector borrowing requirements, fiscal budget and public policies. It presents a vision committed to the preservation of social expenditure priorities and to the long run maintenance of this expenditure, at odds with the current predominance of...

Decentralisation and Reform in Latin America analyses the process of intergovernmental reform in Latin America in the last two decades and presents a number of emerging issues. These include the impacts of decentralization and the response of countries in the region to challenge such as social...

A Comissão Econômica para a América Latina e o Caribe (Cepal) e o Instituto de Pesquisa Econômica Aplicada (Ipea) mantêm atividades conjuntas desde 1971, abrangendo vários aspectos do estudo do desenvolvimento econômico e social do Brasil, da América Latina e do Caribe. A partir de 2010,...

In 2009, the Brazilian public sector ? actually, the Union: including states, municipalities and the Federal District ? collected approximately 35 per cent of the gross domestic product (GDP) in taxes, and ?gave back? around 15 per cent in pension and health benefits to the private sector and a...

Esta publicação é o resultado de uma reflexão, desenvolvida conjuntamente por membros do governo brasileiro, a academia e o Banco Interamericano de Desenvolvimento, acerca do paradoxo que representa importância das regiões metropolitanas para o desenvolvimento brasileiro x a fragilidade de...

Regional integration among asymmetric countries is a hot and burning policy topic worldwide. Deepening Integration in MERCOSUR analyzes the most important issues of economic integration and policy coordination that countries face as they advance towards deeper integration and are urged to...

This publication contains a collection of papers presented within the framework of the Public Policy Management and Transparency Network: Development Effectiveness and Results-Based Budget Management, of the Regional Policy Dialogue and the PRODEV initiative. The paper topics cover four central...

Brazilian big cities have high needs but dispose of low means. This situation leads to a paradox: a higher dependence on the state and federal governments as compared with middle size and smaller cities with respect to the provision of urban and social services. Higher dependence means more...

The issue of tax harmonization may come to the fore as part of newer proposals to deepen the economic integration. Under this more favorable assumption, this paper aims at appraising alternative scenarios for tax harmonization in the MERCOSUR and proposing a specific route to be followed. With...

A reforma tributária de 1965 buscou racionalizar a tributação estadual, substituindo o antigo imposto sobre vendas e consignações - IVC por um moderno imposto sobre o valor adicionado na circulação de mercadorias- ICM, como parte de uma mudança profunda que visava construir um sistema...