After the economic crisis that erupted in 1994, extreme poverty in Mexico increased steadily until it ended up affecting more than one third of the population in 1996. Since then, the government has increased substantially social benefits, directing most of its efforts toward reducing poverty...

After the economic crisis that erupted in 1994, extreme poverty in Mexico increased steadily until it ended up affecting more than one third of the population in 1996. Since then, the government has increased substantially social benefits, directing most of its efforts toward reducing poverty...

Uno de los grandes problemas que ha enfrentado siempre México es la falta de suficientes recursos tributarios para poder invertir de manera significativa en la infraestructura pública y en, sobre todo, el desarrollo de su capital humano. ESte trabajo contiene cinco propuestas específicas de...

Este capítulo comienza por describir la situación actual de las finanzas públicas en México, para luego discutir en la sección subsecuente sus perspectivas en un futuro próximo, de seguir el régimen tributario y los patrones de gasto público que prevalecen actualmente. El resto del...

Este trabajo comienza por describir la situación actual de las finanzas públicas en México, para luego discutir en la sección subsecuente sus perspectivas en un futuro próximo, de seguir el régimen tributario y los patrones de gasto público que prevalecen actualmente. El resto del trabajo...

Introduction. Colombia is facing a fiscal situation featuring large and probably unsustainable projected deficits. The solution will almost certainly involve some combination of increased tax revenues and decreased expenditures. Tax revenue increases can come from either raising the rates or...

This paper analyses these payroll taxes, focusing specially on what is called the "parafiscales". The parafiscales are defined by Artivle 2 of Law 225 (1995) as "mandatory taxes established by law, which affect a certain and unique social or economic group and are used for the benefit of the...

Introduction. Colombia is facing a fiscal situation featuring large and probably unsustainable projected deficits. The solution will almost certainly involve some combination of increased tax revenues and decreased expenditures. Tax revenue increases can come from either raising the rates or...