Este libro presenta los documentos discutidos durante el seminario "Participación ciudadana en el contexto de la descentralización fiscal" que tuvo lugar en Tokio y Kobe en septiembre de 2002.Abstract: This book presents the papers discussed during the seminar "Citizen Participation in the...

This paper analyzes the evolution and structure of taxation in the Mercosur countries. Specifically, it covers taxes on goods and services, including general excise taxes and excises taxes, and income taxes, both corporate and personal. It also discusses the role of the tax administration and...

This document discusses the effect of tax incentives on business activities and investment decisions. When taxation is not sound it hurts the business climate and hampers economic activities. Since the primary intent of tax incentives is to encourage capital accumulation in specific activities...

This study summarizes the assessment of the impact of fiscal policies on equity in the Andean countries. It evaluates the outcome of the main taxes and social public expenditures on income distribution applying a homogeneous methodology. The full effect of taxes is slightly regressive due to a...

After a long process that began in October 1998, on July 12, 2004 the Andean Community (CAN) approved Decisions 599 and 600 on, respectively, the harmonization of value added tax (VAT) and excise type taxes (ET). The only precedent for the agreement on tax harmonization in the CAN is the...

Este libro presenta los documentos discutidos durante el seminario "Participación ciudadana en el contexto de la descentralización fiscal" que tuvo lugar en Tokio y Kobe en septiembre de 2002.Abstract: This book presents the papers discussed during the seminar "Citizen Participation in the...

This document discusses the impact of Free Trade Agreements (FTAs) and their effect on the pattern of trade. Specifically, this document addresses trade liberalization, preferential tariff liberalization, and obstacles to market access liberalization. This document is based on chapter 3 of the...

The proliferation of free trade agreements around the world has accentuated the role of preferential rules of origin (RoO) in global companies¿ sourcing and investment decisions. However, there are few theoretical and practically no empirical analyses on the effects of RoO on foreign direct...

Tax expenditures are generally defined as those government expenditures carried out through tax legislation, regulations, and practices that reduce or defer taxes for some taxpayers. There is a general concern that the tax expenditures negatively affect the budget and tax policies, which in turn...