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The political economy of budgeting in Latin America procedures, oversight, and participation
(CAF, 2011)
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 ...
Government performance, taxation and citizen participation: evidence from Brazil
(CAF, 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 ...
The economics of tax evasion
(CAF, 2011)
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 ...
El tamaño del estado y su impacto redistributivo en América Latina
(CAF, 2011)
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. ...