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 ...

Decentralized management of public goods creates the potential for spillovers across jurisdictions. These spillovers may be particularly large in the case of river management where the river has little value to upstream ...

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 ...

This paper explores the extent of technical capacity constraints in Peruvian local governments. To do that, we study how effective municipalities are in using a significant income windfall due to central government transfers ...

Fiscal decentralization can de be defined as the process of transferring budgetary authority from central government to elected subnational governments in order to grant them power to make decisions regarding taxes and ...

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 ...

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 ...

This report provides a selective overview of issues pertaining to the budgetary process and a mapping out of budgetary institutions in Latin America and assesses to what extent budgets play the role societies expect from ...

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 ...

Political clientelism is considered a fundamental reason why politicians are not accountable and responsive to their constituencies. In this working paper, we study whether transparency initiatives – more specifically, ...