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...

The last Public Expenditure Review for Ecuador (PER) was produced in 1993. More than a decade later, the purpose of this report is to provide the Ecuadorian authorities with the World Bank's and Inter-American Development Bank's joint comprehensive account of their diagnoses and recommendations...

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...

Latin America suffered a profound state crisis in the 1980s, which prompted not only the wave of macroeconomic and deregulation reforms known as the Washington Consensus, but also a wide variety of institutional or 'second generation' reforms. 'The State of State Reform in Latin America' reviews...

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...

Latin America suffered a profound state crisis in the 1980s, which prompted not only the wave of macroeconomic and deregulation reforms known as the Washington Consensus, but also a wide variety of institutional or 'second generation' reforms. 'The State of State Reform in Latin America' reviews...