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La reforma de las instituciones fiscales en América Latina

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  • Cárdenas Santa-María, Mauricio
  • Lora, Eduardo

Abstract

Déficits fiscales que en promedio son apenas 1,4% del PIB, coeficientes de endeudamiento a la baja, cancelaciones anticipadas de las deudas con el Fondo Monetario Internacional y recompras masivas de los títulos Brady, que hace quince años fueron la última tabla de salvación para los gobiernos endeudados en exceso. Esto no parece América Latina, la región del mundo con la mayor tradición de inestabilidad macroeconómica y la historia más larga de incumplimientos de deuda pública. Sin embargo, estos son algunos de los eventos fiscales que están ocurriendo hacia comienzos de 2006, en un momento especialmente favorable para la región.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Cárdenas Santa-María, Mauricio & Lora, Eduardo, 2007. "La reforma de las instituciones fiscales en América Latina," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 2822.
    • Handle: RePEc:ecr:col016:2822
    Note: Incluye Bibliografía
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    File URL: http://repositorio.cepal.org/handle/11362/2822
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    1. is not listed on IDEAS
    2. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
    3. Daniel Toro González & Martha Elena Doria, 2010. "La curva de Laffer y la optimización del recaudo tributario en Cartagena, Colombia," Revista Economía y Región, Universidad Tecnológica de Bolívar, vol. 4(1), pages 73-100.
    4. Richard M. Bird, 2014. "Foreign advice and tax policy in developing countries," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 4, pages 103-144, Edward Elgar Publishing.
    5. Richard M. Bird, 2008. "Tax Challenges Facing Developing Countries," Working Papers id:1618, eSocialSciences.
    6. Toro González, Daniel & Doria, Martha, 2007. "La Curva de Laffer y la optimización del recaudo tributario en Cartagena de Indias [The Laffer Courve and government optimization of the tax revenues: The Cartagena de Indias case]," MPRA Paper 2703, University Library of Munich, Germany.
    7. Eduardo Wiesner, 2008. "The Political Economy of Macroeconomic Policy Reform in Latin America," Books, Edward Elgar Publishing, number 12913, August.

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