This report compiles comparable tax revenue statistics over the period 1990‑2022 for 27 Latin American and Caribbean (LAC) countries. It provides...
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In 2023, the fiscal environment in Latin America and the Caribbean reflected deteriorating global and regional microfinancial conditions. Fiscal...
This report compiles comparable tax revenue statistics over the period 1990‑2021 for 27 Latin American and Caribbean economies. Based on the OECD...
Did the coronavirus disease (COVID-19) pandemic embolden ideas favourable to inclusive social policy in Latin America? This article addresses that...
En este documento se analiza la baja aportación que han representado los ingresos tributarios de las entidades federativas a los ingresos públicos...
The Caribbean faces multidimensional vulnerabilities driven by climate change and aggravated by Small Island Developing States’ natural and...
Esta investigación aborda la forma en que se asignan, distribuyen y usan los ingresos fiscales derivados de la actividad minera en el Perú. Una...
Revenue Statistics in Latin America and the Caribbean 2022 is a joint publication by the Organisation for Economic Co-operation and Development (...
Este documento, elaborado conjuntamente por la Comisión Económica para América Latina y el Caribe (CEPAL) y la Oficina Regional para América...
En este documento, elaborado en el marco de las actividades de un proyecto conjunto de la Administración Federal de Ingresos Públicos (AFIP) de la...
El propósito de este estudio es analizar el impuesto sobre el patrimonio neto y los gravámenes patrimoniales existentes en la región, con el fin...
Revenue Statistics in Latin America and the Caribbean 2021 is a joint publication by the Organisation for Economic Co-operation and Development (...
In 2021, Latin America and the Caribbean faces an economic and social context that will remain complex and uncertain. The coronavirus disease (...
This article analyses the effects of coronavirus disease (COVID-19) on Brazil’s
population and economy, including its high mortality rate...
This article proposes a model to estimate the wealth of the richest groups in society and to design an efficient wealth tax system. For design and...
Partiendo de una perspectiva que entiende a la tributación como una herramienta central para viabilizar la implementación de políticas públicas en...