The institutional development of ministries of finance determines their capacities to achieve fiscal policy objectives (sustainability) and...
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Showing 1 to 20 of 76 results in 4 pages.
Las medidas fiscales expansivas adoptadas para atenuar los impactos de la pandemia de enfermedad por coronavirus (COVID-19) forzaron a los países...
The tax system is one of the main instruments used by the State to finance the provision of public goods and services. In the tax system, there...
International financial cooperation to address the Latin American economic crisis / José Antonio Ocampo .-- Mapping social conflicts in natural...
This paper outlines a methodology to measure the efficiency of revenue collection by tax administrations. The proposed methodology is aimed in...
This paper analyses the fiscal policy of constant real expenditure recently adopted by Brazil’s fiscal authorities. It also compares the policy of...
This paper analyses tax incentive policies for businesses in Latin American countries to promote the discussion and review of these instruments...
En este documento se identifican y analizan 12 medidas aplicadas en países de América Latina y el Caribe que han permitido detectar, controlar y...
El objetivo de esta investigación es analizar la política de incentivos tributarios a las empresas en los países de América Latina, de manera de...
El presente documento se ha elaborado en el marco del convenio suscrito entre la CEPAL y el Ministerio de Economía y Finanzas de la República de...
This paper examines the genesis and evolution of debt and debt overhang in the Caribbean with individual case studies, to extract lessons and make...
En América Latina la tributación se encuentra volcada sobre impuestos indirectos, aunque el recaudo de los directos aumenta más aceleradamente. La...
This paper uses data from individual income tax returns to explore the redistributive effect of personal income tax in Ecuador between 2007 and...
This study seeks to determine whether access to a larger volume of funds from the mining canon affects the level of capital spending by district...
En este libro se destaca la importancia de la política tributaria como instrumento de desarrollo en los países de América Latina. A lo largo de...
En este libro se exploran e identifican las distintas dimensiones de las finanzas públicas que impulsan la sostenibilidad fiscal, agregando a los...