Listar6.1 Documentos de trabajo en investigación socioeconómica por tema "Finanzas públicas"
Mostrando ítems 1-20 de 21
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Are Taxes Credits Effective in Developing Countries? The Recent Uruguayan Experience
(CAF; Caracas, 2017-05-17)Investment promotion through tax incentives has been a key component of the growth strategies pursued in Uruguay by the last three administrations. A new regime was established, regulated by the Executive Decree 455, which ... -
Canon minero y decisiones fiscales subnacionales en el Perú
(CAF; Caracas, 2010)Este trabajo estudia el impacto del canon minero en las prácticas fiscales sub-nacionales en Perú. En particular se explorara si el régimen de distribución de fondos asociados a la actividad minera ha promovido o no la ... -
Capital Controls and Firm Performance: The Effects of the Chilean Encaje
(CAF; Santiago de Chile, 2017-11-30)This paper studies the effects of the capital controls imposed by Chile between 1991 and 1998, i.e. the Chilean encaje, on firms' production, investment and exporting decisions. We use a general equilibrium model with ... -
Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela
(CAF; Caracas, 2013)A recent debate on tax compliance asks whether enforcement mechanisms can be complemented, or even substituted by appeals to the taxpayer’s tax morality: his or her intrinsic willingness to pay taxes, motivated by purely ... -
Efectos dinámicos de los precios de las materias primas en las posiciones fiscales de América Latina
(CAF; Caracas, 2010)El último episodio de auge y caída en los precios de las materias primas ha generado preocupación acerca del impacto de precios volátiles en las posiciones fiscales de los países de América Latina. Este trabajo, usando una ... -
Effect of Socio-Economic Stratification on House Value in Bogotá
(CAF; Bogotá, 2016-12-24)This paper investigates the impact of urban fiscal policies on housing value. We use a focalization system in Bogotá where certain subsidies and taxes are targeted based on a classification of houses according to external ... -
Embracing modernity pays: Cadastre modernization effects on local property tax collection
(2024-09-26)This paper investigates the impact of the Mexican cadastre modernization program on local property tax revenue. We evaluate a comprehensive modernization initiative, which began in 2010 and included guidelines, technical ... -
Estructura tributaria y evasión impositiva en América Latina
(CAF; Caracas, 2011)Este informe estudia la evolución y las características del nivel y la estructura de la carga tributaria promedio en la región a través de los últimos veinte años, buscando identificar las diferencias relevantes entre ... -
Gobierno electrónico y capacidades estatales en América Latina y el Caribe. Estudio exploratorio en centros urbanos y agencias tributarias nacionales
(CAF, 2014-09-13)El trabajo tiene como finalidad identificar las herramientas con las que cuentan las administraciones gubernamentales de América Latina en materia de gobierno electrónico, a través del relevamiento de variables que dan ... -
Government performance, taxation and citizen participation: evidence from Brazil
(CAF; Caracas, 2011)Fiscal contract theories of the state hypothesize that government performance affects tax collection and that institutions that foster representation and accountability link taxes and services. These propositions have yet ... -
Programas de Financiamiento Productivo a pymes, acceso al crédito y desempeño de las firmas: Evidencia de Argentina
(CAF; Buenos Aires, 2017-11-30)En Argentina se han implementado, en los últimos años, un importante abanico de políticas de financiamiento público hacia las micro, pequeñas y medianas empresas. Sin embargo, hasta el momento, no se han realizado trabajos ... -
Public expenditures and debt at the subnational level: Evidence of fiscal smoothing from Argentina
(CAF; Buenos Aires, 2017-01-30)This paper uses the particular features of the tax-sharing regime Coparticipación Federal de Impuestos and the fact that some provinces earn hydrocarbon royalties to investigate public expenditures and debt at the subnational ... -
Public financial support and innovation in Colombian manufacturing firms
(CAF; Caracas, 2017-05-30)We evaluate the impact of public financial support, both subsidies and credit, on different types of innovation in Colombian industry. We compare it with the effects of financing innovation with own resources and with ... -
Reciprocity and willingness to pay taxes: evidence from a survey experiment in Latin America
(CAF; Caracas, 2012)We provide the first experimental attempt at measuring reciprocity in tax collection in developing countries, where enforcement institutions are weak, and where tax rates and in general tax observance is lower. In a household ... -
State Capabilities in Colombian Municipalities: Measurements and Determinants
(Universidad de los Andes; CEDE; CAF, 2014-08)This paper constructs a comprehensive set of State Capacity indicators for Colombian municipalities, focusing in four basic governmental capabilities: fiscal, financial, physical and operational. First, a group of relevant ... -
State formation, tax structures and mineral abundance Chile and Peru, 1850-1930s
(CAF; Caracas, 2010)The paper assesses the impact of natural resource abundance on state formation by looking at how tax structures responded to booming periods in the early ages of the Chilean and Peruvian republic, 1850-1930s. The paper ... -
El tamaño importa: la estructura vertical de gobierno y la gestión del gasto público local
(CAF; Caracas, 2008)Una gran cantidad de países alrededor del mundo presentan estructuras verticales de gobierno percibidas como ineficientes debido a un alto nivel de fragmentación jurisdiccional. La respuesta común a este diagnostico ha ... -
Tax structure in Latin America: its impact on the real economy and compliance
(CAF; Caracas, 2011)In this paper we review the structure of tax systems in Latin America and analyze their impact on the real economy-- economic growth, macro-economic stability, income redistribution and foreign direct investment--, and on ... -
The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico and Peru: a synthesis of results
(CAF; Caracas, 2012)We apply a standard tax and benefit incidence analysis to estimate the impact on inequality and poverty of direct taxes, indirect taxes and subsidies, and social spending (cash and food transfers and in-kind transfers in ... -
The impact of the minimum wage on the destruction and creation of products
(CAF; Santiago de Chile, 2017-12-06)We study the impact of changes in the legal minimum wage on the creation and destruction of products at the firm level. This can be a relevant way for increasing firm productivity and for explaining why the raises in the ...
