eCIAT
Newsletter
New in the web “Metiendo Presión: Estimando la Verdadera Carga Fiscal de América Latina y el Caribe. La Presión Fiscal Equivalente” Authors: Alberto Barreix, Juan Carlos Benitez, Martin Bes, Miguel Pecho and Fernando Velayos (Working Paper) Instituto de Estudios Fiscales 2013
The authors analyze the performance of tax revenues in Latin America and the Caribbean (LAC) between 1990 and 2010. The analysis is performed using the database developed by the IDB and the CIAT and the definition of Equivalent Tax Burden (ETB), including tax revenues administered by the central government and subnational governments, income from the exploitation of natural resources and those financing the social security system. It also examines the convergence of the ETB between LAC countries and the Organization for Economic Cooperation and Development (OECD), a historical comparison between the development of countries, the importance of their tax resources and an econometric analysis of their tax effort (available in spanish only).
Other Documents of interest “Impacto de la Informalidad en la Recaudación del Impuesto sobre la Renta de las Personas Físicas” Impact of underground economy in Individual Income Tax Collection Department of Economic and Tax Studies Section of Tax Studies and Measurement General Directorate of Internal Revenue Diminican Republic Outober, 2013
The underground economy is an important part of the economy in developing countries; in Dominican Republic it represents more than half the labor market and is one of the main promoters of economic activity, which suggests that it is also an important source of non-compliance in tax matters. This research describes the main characteristics of this sector, its origins and its impact on Individual Income Tax for the Dominican Republic (available in spanish only).
Effective Inter-Agency Co-Operation in Fighting Tax Crimes and Other Financial Crimes OECD Second edition 2013
Financial crimes are increasingly growing in sophistication. Criminals accumulate significant sums through offences including drug trafficking, fraud, extortion, corruption and tax evasion. Different government agencies may be involved in detecting, investigating and prosecuting these offences and recovering the proceeds of crime.