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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...