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 ...

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 ...

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 ...

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 ...

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 ...