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This working paper contributes to the understanding of the use of investment tax incentives, which are widely used in developing countries to foster investment and competitiveness, not always with the desired outcomes. In particular in Central America and the Caribbean, competition to attract foreign direct investment has lead towards a significant erosion of the tax base in many countries.
English, PDF, 1,020kb
Recent research associated structural transformation to a change in the type of goods a country produces and exports. This change entails a gradual move towards goods that embody greater physical and/or human capital, which is conceptualized as the “economic complexity” of a country. This paper unveils the determinants of this variable, taking into account the set of factors affecting the degree of economic complexity in countries.
English, PDF, 1,406kb
This paper seeks to analyse the patterns of capital flow bonanzas and identify such episodes by defining them relative to global capital flows, instead of relative to past experience as is done in most of the literature. This approach therefore emphasises the relevance of the attractiveness of a country vis-à-vis other destinations instead of the relevance of past flows in experiencing bonanzas.
English, PDF, 1,460kb
This working paper contributes to the debate around the financing of higher education and calls for a fair distribution of the costs of higher education between the private sector (including students and their families) and the public sector, allocated according to the ratio of private and public benefits and externalities that it generates.
English, PDF, 2,442kb
Fiscal policy plays an essential role in reducing income inequality in OECD countries while this effect tends to be lower in Latin American economies. This paper adds to the discussion by looking at the issue from a tax-benefit analysis perspective; namely by estimating the impact of the welfare system on the different income groups in Chile and Mexico.
English, PDF, 1,886kb
This paper reviews road concession programmes in Chile, Colombia and Peru over the period 1993-2010 and analyses how their shortcomings have resulted in large extra fiscal costs. Weak State institutions, unclear legislation and deficient contract design have allowed for frequent and costly renegotiation of road concessions.
English, PDF, 2,223kb
This joint work by the OECD Development Centre and Fedesarrollo focuses on the policy making process of transport infrastructure in Colombia for the period 2002-10. It identifies the main bottlenecks to be improved in the implementation of public policies in the main phases of the transport infrastructure policy cycle, namely planning, budgeting, execution (i.e. new investment and maintenance), and monitoring and evaluation.
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.
English, PDF, 1,574kb
This paper presents development accounting exercises in Latin America using novel databases and methods to investigate the robustness of its results.The paper also highlights the heterogeneity among countries in the region and discusses alternative ways to link macroeconomic benchmarking to policies.