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El futuro de los pactos fiscales en América Latina

  • Eduardo Lora

    ()

El éxito de un pacto fiscal se mide por el grado en que incorpore a los diversos grupos sociales en las discusiones, el cumplimiento y la vigilancia de ciertos acuerdos sobre la forma como se financia el Estado y se utilizan los recursos públicos. Partiendo de los factores políticos que pueden explicar las estructuras fiscales de América Latina, este artículo muestra la necesidad de alcanzar pactos fiscales, discute los incentivos que influyen en su viabilidad y propone prioridades de política fiscal y de reforma institucional para mejorar sus posibilidades de éxito.

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Paper provided by Inter-American Development Bank, Research Department in its series Research Department Publications with number 4614.

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Date of creation: Dec 2008
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Handle: RePEc:idb:wpaper:4614
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  1. Adi Brender & Allan Drazen, 2005. "How Do Budget Deficits and Economic Growth Affect Reelection Prospects? Evidence from a Large Cross-Section of Countries," NBER Working Papers 11862, National Bureau of Economic Research, Inc.
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  3. repec:cup:cbooks:9780521664103 is not listed on IDEAS
  4. Adi Brender & Allan Drazen, 2004. "Political Budget Cycles in New versus Established Democracies," NBER Working Papers 10539, National Bureau of Economic Research, Inc.
  5. Eduardo Lora & Mauricio Olivera, 2005. "The Electoral Consequences of the Washington Consensus," Research Department Publications 4405, Inter-American Development Bank, Research Department.
  6. Lars P. Feld & Gebhard Kirchgassner, 1999. "Public Debt and Budgetary Procedures: Top Down or Bottom Up? Some Evidence from Swiss Municipalities," NBER Chapters, in: Fiscal Institutions and Fiscal Performance, pages 151-180 National Bureau of Economic Research, Inc.
  7. Marcela Eslava, 2006. "The Political Economy of Fiscal Policy: Survey," IDB Publications (Working Papers) 40058, Inter-American Development Bank.
  8. Eduardo Lora, 2007. "The State of State Reform in Latin America," World Bank Publications, The World Bank, number 6642.
  9. Meltzer, Allan H & Richard, Scott F, 1981. "A Rational Theory of the Size of Government," Journal of Political Economy, University of Chicago Press, vol. 89(5), pages 914-27, October.
  10. Cooter, Robert, 2000. "Do Good Laws Make Good Citizens? An Economic Analysis of Internalizing Legal Values," Berkeley Olin Program in Law & Economics, Working Paper Series qt3xr1v1x2, Berkeley Olin Program in Law & Economics.
  11. Romer, Thomas, 1975. "Individual welfare, majority voting, and the properties of a linear income tax," Journal of Public Economics, Elsevier, vol. 4(2), pages 163-185, February.
  12. repec:idb:brikps:59998 is not listed on IDEAS
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