Spanish Abstract: Este trabajo describe las relaciones entre el entorno institucional, la economía, la distribución del ingreso y la productividad en Colombia. En particular, existe un problema de diseño institucional que fomenta la informalidad, dificulta la inclusión, inhibe la...

The objective of this analysis is to find the best hierarchical model to forecast the total demand for regular gasoline in Bogotá, Colombia and, therefore, the collection of gasoline surcharges, which is an important tax used to finance road networks and massive transportation systems. We used...

The aim of this paper is calculating the impact of taxes on inequality of lifetime income distribution in Argentina. Unlike other previous studies on the matter, which performed calculations on annual incidence or approximations on the measurement of lifetime income through current consumption...

The study focuses on the tax system in its broadest dimension, including not only the set of taxes in force in a specific territory and time, but also the criteria and mechanisms applied for its creation and regulation as well as for its Administration: Who collects and supervises them and how...

The document investigates the incidence of fiscal policy, the most important taxes of the revenue system and the most relevant public expenditures in the Bolivian economy. El documento investiga la incidencia de la política fiscal, de los impuestos más importantes del sistema tributario y de...

The value-added tax (VAT) contributed on average about 54% of the total internal tax revenues in the period 1988-1990; Which is equivalent to 3.6% of the gross domestic product. Due to the importance of this tax within the Bolivian taxation structure, this document quantifies the evasion of VAT,...

The goal of this study is to empirically analyze the extensive and intensive margin of taxation in different geographies of Peru using publicly accessed information provided by the tax administration for the period 2005 to 2018. Because internal geographic zones in Peru differ on a number of...

Our hypothesis: during the twentieth century governments used state emergency measures to overcome its economic crisis. Such measures did better on the revenue in fiscal expenditures, thereby caused severe imbalances of public policy. It holds that in Colombia there has been no welfare state...

The present study is, in particular, an attempt to test the relationship between tax level and political stability by using some economic control variables and to see the relationship among government effectiveness, corruption, and GDP. For the purpose, we used the Vector Autoregression (VAR)...