Governments must collect the resources necessary to carry out their duties, regardless of the intensity with which governments intervene in society. Ultimately, to govern must be to tax in order to spent. Everything else, such as the intentions of governm

Spanish abstract: El artículo presenta una serie de aproximaciones a los argumentos de fondo utilizados por la Corte Constitucional en la Sentencia C-630 del 2011. El objetivo principal es demostrar la inconsistencia de dichos argumentos, particularmente aquellos que llevan a considerar el...

[EN] This paper analyzes the effects of optimal taxation on a polluting monopolist who produces a durable good and cannot precommit to future sale prices. The government establishes the taxes that maximize social welfare, measured as the present value of the sum of consumer surplus plus...

In this paper we provide a simple general equilibrium model with public investment and distorting taxes. First, we obtain the optimality conditions for public investment provision under different tax systems. Also we discuss whether tax revenue is increased by the complementary between...

This investigation has the objective of study the social cohesion and its relationship with tax evasion in Bolivia. Social cohesion, understood in simple terms as all the elements that maintain a society together, determines the cooperation between individuals. Using indicators proposed by ECLAC...

This investigation has the objective of study the social cohesion and its relationship with tax evasion in Bolivia. Social cohesion, understood in simple terms as all the elements that maintain a society together, determines the cooperation between individuals. Using indicators proposed by ECLAC...

Spanish Abstract: En este documento se analizan los esquemas público y privado del servicio domiciliario de aseo de la ciudad de Bogotá en materia de tarifas, eficiencia e impactos sociales. Además, se hacen sugerencias de política para una organización adecuada del sistema de aseo

In this paper the behavior of a tax-collecting government (a tax office) when imposing a quantity-tax to firms is analyzed along a two-period signaling model. Each taxpayer privately knows its technological attributes, while third parties—the tax office among them—have only a prior belief...

¿Ayuda la existencia de recursos extractivos a la formación de recursos humanos, concretamente a la formación técnica? La evidencia empírica es poco concluyente. Para el caso de Bolivia se muestra que la actividad extractiva sin agregación de valor, no genera demanda por personas...

¿Ayuda la existencia de recursos extractivos a la formación de recursos humanos, concretamente a la formación técnica? La evidencia empírica es poco concluyente. Para el caso de Bolivia se muestra que la actividad extractiva sin agregación de valor, no genera demanda por personas...