Revenue Statistics in Latin America and the Caribbean 1990-2020 = Estadísticas tributarias en América Latina y el Caribe 1990-2020

Revenue Statistics in Latin America and the Caribbean 2022 is a joint publication by the Organisation for Economic Co-operation and Development (OECD) Centre for Tax Policy and Administration, the OECD Development Centre, the United Nations Economic Commission for Latin America and the Caribbean (UN-ECLAC), the Inter-American Center of Tax Administrations (CIAT) and the Inter-American Development Bank (IDB), with the support of the European Union Regional Facility for Development in Transition for Latin America and the Caribbean. It presents detailed, internationally comparable data on tax rev…

Revenue Statistics in Latin America and the Caribbean 1990-2019 / Estadísticas tributarias en América Latina y el Caribe 1990-2019

Revenue Statistics in Latin America and the Caribbean 2021 is a joint publication by the Organisation for Economic Co-operation and Development (OECD) Centre for Tax Policy and Administration, the OECD Development Centre, the United Nations Economic Commission for Latin America and the Caribbean (UN-ECLAC), the Inter-American Center of Tax Administrations (CIAT) and the Inter-American Development Bank (IDB), with the support of the European Union Regional Facility for Development in Transition for Latin America and the Caribbean. It presents detailed, internationally comparable data on t…

The United States-Central American Free Trade Agreement: fiscal implications for the Central American countries

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 …

Issues, effects and implications of the Free Trade Area of the Americas (FTAA) Agreement for CARICOM economies

The objective of this document is to analyse some of the main issues, effects and implications of the FTAA for Caribbean Community (CARICOM) economies. It also considers when relevant and for comparison purposes the cases of non-independent States. The document is divided into seven sections. Following the introduction, the second section describes, albeit briefly, the main issues that are found in the Free Trade Areas literature. The third section introduces the FTAA participants highlighting their economic and social disparities. The fourth section centers on the FTAA underlying principles …

Bases metodológicas y operativas para la administración de la inversión pública = Methodological and operational bases for public investment management

Presenta un análisis de la estructura de la inversión pública, empleando, dada la complejidad del tema, un enfoque de sistemas.…

Coordination of public expenditure in transport infrastructure: analysis and policy perspectives for Latin America

Multinational transport infrastructure (MTI) projects are fraught with coordination issues. This paper contributes by identifying the key issues necessary for effective MTI coordination, analyzing them using economic theory and putting them into perspective within the framework of major ongoing coordination efforts for MTI in Europe and Latin America. Specifically, this paper carries out the following. First, after mentioning the importance of transport infrastructure for growth and integration, we describe the characteristics of transport networks that make coordination essential. Second, we …

Expenditures, investment and financing for sustainable development in Trinidad and Tobago

Main Statistical Points GEF funding has proceeded in recent years primarily via the World Bank, UNDP and UNEP. It has provided approximately US$5m in funding for projects totaling approximately US$18m in value (therefore over 70% locally cofinanced).   Total public expenditure (capital and recurrent) on environmental projects (as identified herein) has ranged between 0.15% to 0.21% of GDP over the period or approximately between US$2 to US$3 per capital. …

Methodological bases for the programming and efficient management of public investment

Institutions and public policies for rural development in Guatemala

This article reviews the formal institutional framework forimplementing rural development policies in Guatemala, which originatedin the State modernization process promoted through the Peace Accords.The main thesis is that rural development policies will be more efficientif they are based on the institutional framework that the Peace Accordsprovided, which distinguishes between three levels of government: central,deconcentrated and decentralized. While the two sub-national levelsexecute 43% of total public investment, central government needs to targetthe budget on poor zones, cut subsidies to…

Fiscal trends and policy issues and implications for the Caribbean

This document analyses fiscal trends and policies for Caribbean countries. It is divided into six parts. Following the introduction, the second section focuses on trends in government revenue and examines the tax structure at the regional and country level. The third section describes the type of tax incentives granted by Caribbean governments for sectoral development for selected country cases. The fourth part centres on government expenditure; describes the decomposition of government expenditure and analyses the behaviour of the components of government expenditure. The fifth section deals …

Virtues and limitations of census maps for identifying critical deficiencies

Critical deficiency maps, conceived as objective, uniformly applicable technical tools that could be employed to make social expenditure more efficient and effective, constitute the most ambitious and successful method devised to date for using census data for social planning in Latin America and the Caribbean. Nevertheless, while their importance and potential as a policy tool have gained increasing recognition, questions have arisen concerning their virtues and limitations and on how they could be made to serve the need for more complex social information or to reveal the changing forms that…

Expenditures, investment and financing for sustainable development in Brazil

The objective of this study is to examine the evolution and characteristics of the financing for the nvironment in Brazil, in order to identify the advances and retreats after the Rio 92 Conference. Brazil has a very decentralized administration, composed of three independent levels of public administration: the federal government, 27 state governments, and more than 5000 municipios, or municipalities; all of them with specific environmental institutions. However, at the time of the completion of this report, there were no indicator…

Social protection for the poor in Latin America

Confronted with recurrent macroeconomic shocks, governments in Latin America and the Caribbean have increasingly been concerned about establishing or strengthening systems of social protection and safety net programmes. The goal of these programmes is to help mitigate the impact of shocks on the poor before they occur, and to help the poor cope with the shocks once they have occurred. In this paper, we focus on publicly funded or mandated safety nets functioning as risk-coping mechanisms. The paper reviews the characteristics of a good safety net, in comparison with the main types of safety ne…

A common standardized methodology for the measurement of defence spending

Presentation The technical study described in this report was undertaken by the Economic Commission for Latin America and the Caribbean (ECLAC);, in response to a request by the Governments of Argentina and Chile for it to propose a common standardized methodology for the measurement of defence spending. The study, which was carried out between the fourth quarter of 1999 and August 2001 was funded by the two Governments concerned. The first chapter of this report describes the background to the initiative and the processes carried out by the parties involved. It also briefly acknowledges the t…

Methodological and operational bases for public investment management

A standardized methodology for the measurement of defence spending

Presentation The technical study described in this report was undertaken by the Economic Commission for Latin America and the Caribbean (ECLAC);, in response to a request by the Governments of Argentina and Chile for it to propose a common standardized methodology for the measurement of defence spending. The study, which was carried out between the fourth quarter of 1999 and August 2001 was funded by the two Governments concerned. The first chapter of this report describes the background to the initiative and the processes carried out by the parties involved. It also briefly acknowledges the t…

Methodology for the comparison of military expenditures

Executive summary The objective of this report is to assess the extent to which the standardized methodology developed by ECLAC for Argentina and Chile in 1999-2001 is applicable to comparisons among other countries, as well as the adaptations that may be needed for that purpose, and to develop an expanded and more general methodology for the comparison of military expenditure (or defence spending);. For this purpose, the present report consists of six chapters and six annexes. Chapter I, Introduction: setting the stage , seeks to place the issue of measuring military exp…