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The policy making process of tax reform in Latin America
(2005-08)
"The main objective of this paper is to analyze the policy making process of tax reform in a selection of Latin American countries. This has been an important area of reform since the mid 1980s, mainly because countries have tried to offset the revenue losses from trade liberalization in a context of reduced tolerance toward monetary funding of fiscal deficits. In line with international trends, governments have also ...
Tax incidence in Colombia: a general equilibrium analysis
(1994-08)
The purpose of this paper is to analyze tax incidence in Colombia with a CGE that allows for the inclusion of different degrees of mobility of factors between sectors, as well as for a number of other rigidities, such as wage and price stickiness and supply constraints in specific sectors. Incidence analysis is focused on factor incomes, socioeconomic groups and deciles of income distribution in the urban and the rural ...