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 paper begins by reviewing the problem of tax evasion measurement. Based on available data, I conclude that this problem is far from being negligible, both for developed and developing countries. I also present in more ...

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 ...

Este ensayo analiza la evolución del gasto público en América Latina a lo largo de las dos últimas décadas, y ofrece como referencia una perspectiva de más larga duración cuando la disponibilidad de estadísticas lo permite. ...

Este artículo presenta de manera resumida las reflexiones y hallazgos de trabajos previos sobre el acceso al financiamiento de PYMES con el propósito de que la discusión de aspectos del caso Colombiano sirva para aportar ...

This paper addresses the importance of credit constraints explaining the gap on college enrollment between students coming from rich and poor families. Measuring the effect of credit constraints on college enrollment is ...