In modern economies, when debt and trust issues arise, a partial forgiveness policy is often the solution to induce payment and increase disclosure. For their part, governments around the globe continue to use tax amnesties as a strategy to allow debtors to make amends for past misdeeds in...

This study documents the process through which standard tax reliefs and tax allowances reduce the taxable base of the Personal Income Tax (PIT) in Latin American countries by using the models developed in Taxing Wages in Latin America and the Caribbean 2016. The theoretical estimations on the...

Para lograr un adecuado equilibrio social y consolidar el funcionamiento del sistema democrático, los países han de contar con sistemas fiscales equitativos que favorezcan el desarrollo económico, que tengan capacidad recaudatoria para financiar un nivel adecuado de gasto público y con...

Esta exhaustiva base de datos, producida por el Centro Interamericano de Administraciones Tributarias (CIAT) y el Banco Interamericano de Desarrollo (BID), contiene series anuales detalladas de ingresos tributarios, contribuciones a la seguridad social y otros ingresos fiscales para 21 países...

El artículo analiza las ventajas, los costos y los efectos de implementar un flat tax, como única tasa a la renta personal que sustituya los impuestos basados en escalas.

A capacity development mission of the Fiscal Affairs Department (FAD) of the IMF visited Luanda, during the period November 6-17, 2023, to provide advice on tax policy and administration reforms to modernize and improve the income tax system. The mission recommended moving from a highly...

This technical note introduces analytics for compliance risk management in tax administration. Together with its accompanying toolkit, the note is intended as a starter kit to support capacity development in compliance planning, risk, and intelligence groups. Developed primarily for emerging...