This paper discusses the relationship between various global trends and national tax system.

This presentation was commissioned by the Trade and Integration Network of the Regional Policy Dialogue for the 5th Hemispheric Meeting celebrated on August 14th and 15th, 2003. This presentation discusses trade taxes as an important source of revenue in developing countries. The relationship...

This paper sketches the outline of "Theory of Fiscal Policy" in its most essential elements and outlines the assumptions implicit in it. It then argues that the reality can be far removed from this theory, at least in some countries.

When countries' economies were relatively closed, tax systems reflected purely and exclusively national characteristics. Policymakers worried about the capacity of their tax systems to generate needed revenue, about the ability of their tax administrations to administer the national taxes, and...

This paper analyzes whether Free Trade Agreements (FTAs) signed between the United States and Latin American countries during the last decade produced higher enforcement of labor regulations. The paper computes before-after estimates of the effect of FTAs on labor inspections and exploits...

This policy brief is intended to serve as the basis for the discussion of the Ministers of Finance on action needed to promote physical infrastructure and reduce intra-regional trade costs, in the context of the Third Meeting of the Finance Ministers of the Americas and the Caribbean held in...

Second Meeting of the Finance Ministers of the Americas and the CaribbeanAbstract: Segunda Reunión de Ministros de Hacienda de América y El Caribe

Initial research on "translatinas" show that while these Latin American firms have invested primarily in their home region, a growing number have begun to invest more heavily in the rest of the world. However, an overall evaluation of their activities and performance in new markets and detailed...

The Technical Note provides an overview of the trends in Belize's tariff structure over recent years, in particular its trade policy, commitments and obligations, the tax revenue implications, and the scope for policy implementation. Specifically, it assesses the country's level of compliance...

CARIFORUM States have generally taken a cautious approach in adopting commitments under the Economic Partnership Agreement by having them reflect their World Trade Organization commitments, excluding sensitive subsectors, and inscribing broad horizontal reservations. This report assesses the...