The COVID-19 pandemic has caused widespread closure of schools and disruption of education systems worldwide, requiring unprecedented adaptation to ensure learning continuity for students. In place of classroom learning, Information and Communication Technologies (ICTs) have been adopted to support online distance learning – with mixed results. While Caribbean governments have piloted a range of online learning modalities, many children in the subregion, especially those from poor and rural households, were not able to leverage those facilities. As a result of a lack of access to the Internet …
En este documento, elaborado en el marco de las actividades de un proyecto conjunto de la Administración Federal de Ingresos Públicos (AFIP) de la Argentina y la Comisión Económica para América Latina y el Caribe (CEPAL), se abordan los desafíos que plantea la tributación de la economía digital a nivel global y las alternativas para superarlos que se discuten en los foros multilaterales.
Se exponen también experiencias internacionales en materia de tributación nacional a la economía digital. Finalmente, se describen los pasos que ha dado la Argentina en ese sentido y se analizan sus posibilida…
This article analyses the impact of the increasing use of electronic means of payment on the demand for cash (banknotes and coins). It estimates two models: one with panel data and the other with cross-sectional data. The two methodologies offer complementary views for evaluating the degree to which electronic means of payment act as a determinant of currency in circulation. The study identifies an intense substitution process between cash and electronic means of payment, which is common to most of the economies analysed. However, there are also a number of idiosyncratic factors that explain t…