Latin America: publications, working papers and studies
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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.
Tax revenues in Latin American countries continue to rise but are lower as a proportion of their national incomes than in most OECD countries. Revenue Statistics in Latin America 2012 shows that Argentina and Brazil have the highest tax revenue to GDP ratio, while Guatemala and Dominican Republic stand at the lower end.
The OECD Development Centre is carrying out a project, co-funded by the EU Thematic Programme on Migration and Asylum, on the Interrelations between public policies, migration and development of partner countries.
Over the course of the last decade, Latin America has achieved economic expansion and made significant progress in poverty reduction.
The global scenario is less benign for the region due to a downturn in global trade, a decline in commodity prices and increased uncertainty surrounding external financing, says the new Latin American Economic Outlook.
After a decade of relatively strong growth, Latin America is facing headwinds associated with declining trade, a moderation in commodity prices and increasing uncertainty over external financial conditions, according to the latest Latin American Economic Outlook jointly produced by the OECD Development Centre, the UN Economic Commission for Latin America and the Caribbean (UN ECLAC) and CAF - Development Bank of Latin America.
The School is organising specialised courses on socio-economic development and creating an international platform to exchange experiences and knowledge between public officers and practitioners from OECD member and non member countries that deals with cooperation and local development issues.
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.