The entire Bolivian tax system is in need of thoroughgoing reform. A series of ad hoc adjustments in the system over the years, primarily made in response to recurring short-run fiscal emergencies, has yielded a patchwork overall tax structure that is not only chronically unable to satisfy...

The purpose of this paper is to outline an approach to the evaluation of public sector enterprise performance that attempts to integrate aspects of the financial, economic and social objectives that these organizations often strive to attain. To provide an empirical basis for this discussion we...