This paper has been written within the context of the activities of the ECLAC/Division for the Advancement of Women/United Nations Development Account Project on Democratic Governance and Equality in Gender Issues in Latin America and the Caribbean. Its purpose is to present an overview of the social and institutional changes unfolding in the region and the relationships that exist between democratic governance and the reform of societal gender-based practices. The paper postulates that the new modes of democratic governance take the form of institutional changes, that is to say, they manifest…
1 Jun 2004, 00:00 - 14 Oct 2025, 15:50
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The fiscal burden in OECD (Organisation for Economic Co-operation and Development) countries more than doubles the overall taxation level in Latin American countries. In terms of revenue composition, OECD countries collect a larger share from direct taxes; there is also a greater component from social contributions. During the nineties, the revival of economic growth and the design of better tax systems enabled fiscal revenues to recover strongly, reaching an increase of 3 points of GDP (Gross Domestic Product). However, this effort has not been sufficient, considering the dynamics of public d…
28 Jun 2004, 00:00 - 14 Oct 2025, 15:47
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Publicación
In this paper we estimate the fiscal implications of the free trade agreement signed between the United States of America and the five Central American countries of Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua. Of the five possible effects on fiscal revenue (direct, indirect, elasticity, substitution and induced), in this paper we estimate the first three. The fourth effect is most likely negligible, whereas the estimation of the fifth one would be plagued by uncertainty, so we do not attempt it here. We use comparative statics to estimate the impact. We find the adverse …