English, PDF, 34,679kb
Latin American Outlook 2013 in Chinese
English, PDF, 2,454kb
Es necesario por tanto que las reformas fiscales constituyan una pieza clave del plan estratégico de desarrollo de un país en el medio y largo plazo. En este sentido, este informe sitúa algunas posibilidades de reforma en materia fiscal en la República Dominicana en un contexto regional e internacional de buenas prácticas.
English, PDF, 2,395kb
Tax reforms must play a central role in a country’s medium- and long-term development strategy. The report analyses some of the possible tax reforms in the Dominican Republic within a regional and international context of good practices. The fiscal recommendations are made within the context of the institutional frameworks, with particular emphasis on matters of economic policy that should be considered in the reform process.
English, PDF, 1,095kb
El contexto macroeconómico, Pymes y cambio estructural: un panorama, Prioridades: financiamiento, competencias, integración
English, PDF, 1,284kb
Le contexte macroéconomique, PME et changement structurel: un panorama, Priorités: financement, compétences, intégration
English, PDF, 1,540kb
The paper contributes to a better understanding of the determinants of tax morale in developing countries. The paper provides an overview of the literature and a summary of the empirical evidence of the socio-economic and institutional drivers of tax morale, based on perception surveys such as the World Values Survey, as well as regional surveys like Afrobarometer, Asiabarometer and Latinobarometro.
English, PDF, 1,507kb
The process of shifting wealth has altered the way we think about poverty reduction, social development and the measurement of progress. The decade of the 2000s was the first to witness unconditional convergence across countries in a generation as poor countries, led by China and India grew faster than the advanced economies of the OECD.
Palabras de Angel Gurría,Secretario General OCDE, Lanzamiento del Informe Perspectivas Económicas de América Latina 2013: Transformación de la Estructura Productiva y Papel de las PYMES en el Desarrollo Regional
Latin American governments must act now to strengthen growth and development and counter these risks, according to the 2013 Latin American Economic Outlook, jointly produced by the OECD Development Centre and ECLAC.
Tax revenues in Latin American countries are lower as a proportion of their national incomes than in most OECD countries, but are rising slowly. Revenue Statistics in Latin America shows that the average tax revenue to GDP ratio in the 15 Latin American countries covered by the report increased from 19% in 2009 to 19.4% in 2010, after falling from a high point of 19.7% in 2008.