Showing 1 - 10 of 293
This working paper advances research on inequality with unique, new data on income distribution in 61 countries, including 20 Latin American countries, to explore the effects of political parties on redistribution. First, consistent with a central, but still contested, assumption of the...
Persistent link: https://www.econbiz.de/10011240346
América Latina e Caribe (ALC) reduziram sua desigualdade e sua pobreza e enfrentarão as próximas décadas com maior otimismo do que no passado. Conforme a região cresce, aparecem novos problemas que os responsáveis pela condução da política econômica devem enfrentar. Como oferecer...
Persistent link: https://www.econbiz.de/10010895443
This paper addresses options for restructuring the revenue system of Bolivia's subnational governments, particularly prefectures, emphasizing reduction of dependence on natural resources and strengthening of subnational tax autonomy. The paper additionally identifies tax instruments or tax bases...
Persistent link: https://www.econbiz.de/10010944494
This paper analyzes the evolution and structure of taxation in the Mercosur countries. Specifically, it covers taxes on …
Persistent link: https://www.econbiz.de/10010741899
Tax policy is among the most common and relevant instruments in the toolkit of policy-makers when thinking about promoting growth, yet there is not compelling evidence regarding its effect in Latin American countries. Using a variety of approaches, we estimate the effects on growth of the most...
Persistent link: https://www.econbiz.de/10010943781
This paper presents a rational political budget cycle model for an open economy, in which devaluations are delayed in the pre-election period so as to increase the electoral chances of the party in office. By concentrating on closed economies, previous political cycle models had overlooked the...
Persistent link: https://www.econbiz.de/10010944007
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...
Persistent link: https://www.econbiz.de/10010944113
This document discusses the effect of tax incentives on business activities and investment decisions. When taxation is …
Persistent link: https://www.econbiz.de/10009193884
This paper surveys the system of sub-national own revenues and the inter- governmental transfer system (including the sharing of oil revenues) in Brazil, highlighting their critical flaws. The latter include heavy reliance on a mixed- origin/destination-based value-added tax and many...
Persistent link: https://www.econbiz.de/10010672859
This paper aims to provide an overview of the current state of taxation in the Latin America and Caribbean (LAC) region …-American Development Bank (IDB) for its forthcoming flagship publication More than Revenue: Taxation as a Development Tool in the … analyzes the region's taxation in regard to revenue adequacy, efficiency, vertical and horizontal equity, ease of …
Persistent link: https://www.econbiz.de/10010673340