This paper aimed at comparing the well-being of children across the most economically advanced countries of the world while discussing the methodological issues involved in comparing children’s well-being across countries. A Child Well-being Index was constructed to rank countries according to...

Latin American countries experienced important changes over the last decade. The implementation of fiscal reforms, public debt reduction and the high level of accumulated reserves gave them more policy space than in the past. As a result, Latin American countries were able to implement...

Time preference, the weight that individuals give to future over current consumption, is a characteristic that is thought to influence decision-making in almost every sphere of life, including personal finances, diet, exercise, sexual behavior and the environment. In this article we provide...

type="main" <p>In 2007, the Uruguayan government implemented a tax reform which introduced a new progressive labour income tax and a flat capital income tax, and reduced some indirect taxes, with the objective of improving fiscal balance, income distribution and economic growth. This article...</p>

This paper analyses the long run determinants of wage inequality in the manufacturing sector for a group of East Asian countries that have experienced rapid structural transformations over the last decades. In line with the Skill Biased Technological Change hypothesis, our results show that...

The paper analyses the changes in tax policy, tax/GDP ratios, tax incidence and income inequality which have taken place in Latin America during the last decade against the background of the changes observed in these variables during the liberal years of the 1980s and 1990s. The paper argues...

The paper analyses the changes in tax policy, tax/GDP ratios, tax incidence and income inequality which have taken place in Latin America during the last decade against the background of the changes observed in these variables during the liberal years of the 1980s and 1990s. The paper argues...

In most Latin American countries, income inequality rose steadily during the 1980s and 1990s, and declined from 2002 to 2007. This paper analyzes the factors that could explain the changes in income inequality from 1990 to 2007, by focusing on external shocks and changes in domestic policies....

In 2007, the Uruguayan government implemented a new tax reform which introduced a new progressive labour income tax, a flat capital income tax, and reduced some indirect taxes, with the objective of improving fiscal balance, income distribution and economic growth. This paper presents an...