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Related Project(s): Programa CEPAL-BMZ/giz 2010-2012

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Tax structure and tax evasion in Latin America

1 Feb 2012 | Publication

When studying tax issues in Latin America, along with any regional perspective, individual country differences must be taken into account. Despite this regional diversity, the tax systems of the vast majority of Latin America's countries share certain key characteristics: the composition of their tax structures; the technical, economic, political and administrative constraints they face; current trends in tax policy and administration; and a high estimated level of tax evasion. Today's globalized world calls for the need to align tax policies and administrations with those used in ot…

Transnational innovation systems

1 Oct 2011 | Publication

This paper discusses the concept of transnational innovation systems (TNIS) and presents some experiences in Europe in the formation of TNIS. The real cases show that supporting the emergence of Transnational Innovation Systems has clear benefits for the countries and the regions involved which may be related to the enlargement of consumer, labour and factor markets, enhanced competition, extended division of labour and increased specialization (Lundquist and Trippl, 2011: 3). Regional integration across borders can therefore be of high importance for small and emerging economies, where resour…

Macroeconomic challenges of fiscal decentralization in Latin America in the aftermath of the global financial crisis

1 May 2011 | Publication

In Latin America (LA), as well as in other parts of the world, decentralization has increased in recent decades, reflecting primarily political pressures, partly linked to the democratization process. As a result, sub-national governments (SNGs) now account for substantial shares of public expenditures, in particular social and investment ones. This in turn has created growing challenges for macro-fiscal management, as concerns both ensuring medium-to long-term fiscal sustainability, and minimizing the impact of cyclical and commodity prices fluctuations on sub-national budgets. This is illust…

Energy efficiency potential in Jamaica: challenges, opportunities and strategies for implementation

1 Apr 2011 | Publication

The Barbados Programme of Action (BPoA) for Small Island Developing States (SIDS) identifies energy management as a critical issue in achieving sustainability. Like many of the small islands states, Jamaica is economically vulnerable to external factors such as fluctuations in energy prices, a consequence of an over dependence on imported oil. Securing supplies of affordable and reliable energy is an essential element of economic and social development. In Jamaica however, energy systems and energy use are inefficient and expensive and add to national economic vulnerability.Jamaica is endowed …

Distributive impact of public policy

1 Jan 2011 | Publication

The chronic inequality that characterized Latin America and the Caribbean has its roots not only in the region’s history but also in a pattern of development and modernization that perpetuated the socio-economic gaps. Very recently, however, the region experienced a period of sustained growth between 2003 and 2008, in which the indicators of poverty, indigence and even concentration of income improved, breaking, although for a short period, the so-called “empty box” of Fernando Fajnzylber. It is well known that the state can promote greater social equity through more effective public policies.…

Regional Panorama: Latin America. Megacities and sustainability

1 Dec 2010 | Publication

The Latin America megacities and sustainability panorama is an effort aimed to understand the complex urban processes and to discuss urban risks under sustainability criteria. In order to define research agendas as well as for policy design purposes, a closer look at the challenges of metropolitan areas in Latin America requires an identification of common urban trends in the region. Although metropolitan cities and regions in LAC present common problems and challenges, the intensity of specific aspects related to sustainability changes from one city to another. The present report discusses th…

Economics of climate change in Latin America and the Caribbean: summary 2010

1 Nov 2010 | Publication

Climate change, which is basically manifested in rising average temperatures, changes in precipitation patterns, rising sea levels, reduction of the ice extent, glacier melt and alterations in the pattern of extreme events, is one of the major challenges facing humankind this century. The evidence available shows that these climate transformations are a global phenomenon resulting, above all, from emissions of greenhouse gases generated by human activity. In turn, they are having substantial, increasing and in many cases irreversible effects on economic activities, populations and ecosystems, …

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