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Publications (16)
Working Paper
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A key policy problem in most developing countries is the size of the informal sector and its persistence over time. In need to increase their tax revenues, policy makers face a trade-off between decreasing tax rates (making formalizing potentially more attractive) and alternatively raising tax rates...
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– How data availability may hide the evidence
This study aims at providing causal evidence for tax-motivated profit-shifting out of developing countries, which, while often claimed to be the most affected, have been largely neglected in the literature. It uses global firm-level panel data from 2006–2015 and identifies profit-shifting through...
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Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries’ tax revenues are affected most by this tax avoidance and how much. To estimate the scale of profit shifting, we start by...
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Can a society suffering contests between rich and poor achieve good governance in the face of endemic corruption? We examine a stylized poor state with weak institutions in which a ‘culture of evasion’ damages state authority. Many evade tax payments, limiting the state’s economic development...
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– A feasibility study
The aim of this study is to evaluate the feasibility to implement a tax and benefit microsimulation model for Ecuador using EUROMOD as an interface. We first present a detailed description of the main components of the tax and benefit system in Ecuador for year 2014. We then describe available micro...
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– A feasibility study
This study presents the findings from a feasibility study on the potential for developing a static tax-benefit microsimulation model for Zambia. The paper focuses on the details of the tax-benefit system and possible data sources, building on information collected in the initial scoping study of all...
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The privatization of the national public utilities that took place almost a decade ago in Argentina seem to be explained by the persisting deficits of the enterprises, a general dissatisfaction with their performance and the difficulties government faced in their control. During the period of...
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– Access to Basic Services in Bolivia
This paper analyses the privatization of utilities in Bolivia, detailing the particularities of the capitalization mechanism which was used for this purpose. The analysis suggests that capitalization and regulation, and the liberalization of the utilities sector more generally, succeeded in...
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Relying on a general equilibrium model of Argentina’s economy calibrated for 1993 and internalizing all productivity and scale gains achieved up to 1999, this paper isolates the distributional effects of utilities reform from the impact of other reforms taking place in the country during the 1990s...
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Privatization has been one of the primary factors generating changes in the Chilean economy over the last decade. Privatization has faced some opposition due part to its uncertain effect on employment and prices. Despite the importance of the topic, only few attempts have been made to analyse...
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Almost five years after privatization took place in electricity and telecommunications, and major reforms had been carried out in the administration of water, the results is not clear a priori. In order to elucidate the panorama, this research tries to assess the consumption and welfare impacts of...
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– Distributional Implications and Government Response
The UK was one of the earliest countries to undertake utility reform, which included changes in ownership, in the regulatory regime and in market structure and competition. While most agree that the programme has had beneficial effects on efficiency, there has been increasing concern about the...
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The objective of this paper is to broaden the discussion on regulation in general and on the regulation of utilities in particular. Beyond the technical complexity involved in designing and implementing regulatory interventions, we focus our attention on the conditions for achieving a fair process...
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The abundance of private capital flows confronts many emerging-market authorities with a transfer problem. They must decide whether to accept or resist the net capital inflow, or how much to accept and how much to resist. This paper aims at assisting that decision by focusing on the rationale, the...
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– Are There Any Lessons?
We have now witnessed more than half a decade of relatively heavy capital inflows to a large group of highly heterogeneous developing countries and economies in transition in Asia, Eastern Europe, the Former Soviet Union, Latin America, and parts of Africa and the Middle East—in effect, we have...
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This paper discusses the process, problems and impacts of the financial sector reform in Indonesia, particularly since the late 1980s. The reform has encouraged a surge in private sector capital inflows to supplement the already high domestic savings for financial investment and consumption...
Displaying 16 of 16 results