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The Return to Fiscal Rules prepared by Francesca Caselli, Hamid Davoodi, Carlos Goncalves, Gee Hee Hong, Andresa Lagerborg, Paulo Medas, Anh Dinh Minh Nguyen, and Jiae Yoo published by IMF (10/2022). Governments face difficult policy trade-offs with record debt levels, tightening monetary policies, and urgent demands, including food and energy crises, the climate agenda, and population aging. Governments need to …
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Are Latin American and Caribbean Countries Complying with Their Fiscal Rules? by Oscar Valencia, Carolina Ulloa Suárez published by IDB (10/2022). "Over the past two decades, a growing number of Latin American and Caribbean (LAC) countries began adopting fiscal rules to limit overspending influenced by election cycles, public pressure, and other political economy factors, helping the region strengthen its fiscal solvency and …
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Dynamic de/centralization in Brazil, 1889–2020: The prevalence of punctuated centralization by Rogerio Schlegel published by Regional & Federal Studies (9/2022). This article employs the methodology of the Why De/Centralization in Federations project to assess dynamic de/centralization with a focus on state autonomy throughout Brazil’s republican life (1889–2020). The results reveal diverse patterns for the spheres observed. Institutional autonomy had a …
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How to Manage Fiscal Risks from Subnational Governments by Sandeep Saxena published by IMF (9/2022). Subnational governments can create sizable fiscal risks for central governments. In addition to impacting service delivery at the grassroots level, unsustainable subnational finances can be a continuous drain on central resources. The need for stronger public financial management systems and capacities to analyze and manage …
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Duas décadas de finanças públicas estaduais e do Distrito Federal: O que dizem os dados de receitas e despesas primárias por unidade da federação divulgados pela STN de 2002 até 2021? por Cláudio Hamilton Matos dos Santos por publicado por Ipea (8/2022). "Dados contábeis das administrações públicas estaduais e do Distrito Federal – detalhados por “elementos de despesa” e, portanto, …
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Economia Digital e Tributação do Consumo no Brasil por José Evande Carvalho Araujo publicado por IDP (10/2022). O crescimento da economia digital impõe desafios significativos à tributação do consumo de todos os países do mundo, tendo os organismos internacionais buscado oferecer soluções factíveis para esses problemas nos últimos anos. Este livro verifica que o Brasil, além de enfrentar os mesmos …
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Underreporting of Top Incomes and Inequality: A Comparison of Correction Methods using Simulations and Linked Survey and Tax Data by Emmanuel Flachaire, Nora Lustig, Andrea Vigorito published The Review of Income and Wealth (10/2022). Household surveys do not capture incomes at the top of the distribution well. This yields biased inequality measures. We compare the performance of the reweighting and …
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International tax cooperation: Main advances and opportunities for Latin America and the Caribbean by Alberto Barreix, Martin Bes, Ubaldo González, Emilio Pineda published by CIAT (10/2022). The increasing globalization of the last 40 years has increased the importance of greater international tax cooperation (ITC) to combat tax evasion and prevent the erosion of the income tax base through the shifting …
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Relatório de Acompanhamento Fiscal publicado por IFI (9/2022). "Elevamos a projeção para o PIB de 2022 de 2,0% para 2,6%. Em um cenário alternativo, mantido o benefício mensal mais elevado do programa Auxílio Brasil, a projeção para o crescimento de 2023 subiria de 0,6% para 1,0%. O aumento da renda disponível mais do que compensa a postura mais contracionista da …
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Optimal Taxation of Informal Firms: Misreporting Costs and a Tax Reform in Brazil by Marcelo Arbex, Enlinson Mattos, Rebeca Regatieri (9/2022) This paper investigates multistage taxes on firms in a limited tax capacity economy. We characterize the optimal taxation of informal firms reinterpreting behavioral and mechanical effects. Our numerical exercises highlight the relationship between misreporting costs and the elasticities of …
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