DOCSLIB.ORG

Multi-Dimensional Review of Uruguay

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text

Load more

OECD Development Pathways Multi-dimensional Review of Uruguay VOLUME 1. INITIAL ASSESSMENT This work is published on the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the OECD or of the governments of its member countries; those of the United Nations Economic Commission for Latin America and the Caribbean (UN-ECLAC). This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Please cite this publication as: OECD/ECLAC (2014), Multi-dimensional Review of Uruguay: Volume 1. Initial Assessment, OECD Development Pathways, OECD Publishing. http://dx.doi.org/10.1787/9789264209459-en ISBN 978-92-64-20944-2 (print) ISBN 978-92-64-20945-9 (PDF) Series: OECD Development Pathways ISSN 2308-734X (print) ISSN 2308-7358 (online) ECLAC reference number: LC/L.3864 The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law. Photo credits: © Cover design by the OECD Development Centre based on images of isac babel, ElOjoTorpe/Moment Open/Getty Images and VikaSuh, Chaikovskiy Igor, taraki, Toniflap/Shutterstock.com. Corrigenda to OECD publications may be found on line at: www.oecd.org/about/publishing/corrigenda.htm. © OECD/UN-ECLAC 2014 You can copy, download or print OECD content for your own use, and you can include excerpts from OECD publications, databases and multimedia products in your own documents, presentations, blogs, websites and teaching materials, provided that suitable acknowledgment of the source and copyright owner is given. All requests for public or commercial use and translation rights should be submitted to [email protected]. Requests for permission to photocopy portions of this material for public or commercial use shall be addressed directly to the Copyright Clearance Center (CCC) at [email protected] or the Centre français d’exploitation du droit de copie (CFC) at [email protected]. FOREWORD Foreword Economic growth is just one facet of development. Policy makers are focused on ensuring that their country's development path is sustainable and that the lives of citizens improve, which calls for the need to reconcile economic, social and environmental objectives. OECD Development Pathways is a new series that looks at multiple development objectives beyond an exclusive focus on growth. It recognises that well-being is part of development and aims to help developing countries identify binding constraints to more equitable and sustainable growth by undertaking a multi-dimensional country review (MDCR). Governments trying to achieve economic, social and environmental objectives need to understand the constraints they face and to develop comprehensive and well-sequenced strategies for reform. MDCRs take a cross-cutting, rather than a sectoral perspective, which allows for the discussion of policy interactions. Uruguay is the second country to undertake a multi-dimensional review, and the first one in Latin America. The report is timely, as Uruguay comes from a recent period of economic prosperity and faces today new challenges, many of them similar to those of OECD countries. While the recommendations in this report are intended primarily to support public policy action by Uruguay's national authorities, the findings aim at being useful for academics, the private sector and civil society. The initial assessment of development outcomes and drivers serves to identify the binding constraints to development in several dimensions. By taking stock of Uruguay's well-being outcomes, the diagnosis aims at identifying areas for improvement in several dimensions of the country's economic and social development. The MDCRs are composed of three distinct phases: diagnosis, in-depth analysis of the binding constraints, and implementation. This phased approach allows for a progressive learning process about the country's specific challenges and opportunities that culminates in a final synthesis report. The present diagnostic report is the outcome of the first phase of the MDCR of Uruguay. Two missions were devoted to the identification of issues and discussion with authorities, private sector representatives and academia. Analytical work is based on available statistics on Uruguay, including macroeconomic and structural data, household and labour market surveys, and other domestic and international sources. MULTI-DIMENSIONAL REVIEW OF URUGUAY: VOLUME 1. INITIAL ASSESSMENT © OECD/UN-ECLAC 2014 3 ACKNOWLEDGEMENTS Acknowledgements The present review is the result of a collaborative effort carried out jointly by the OECD’s Development Centre, the OECD Economics Department, the Statistics Directorate and the United Nations Economic Commission for Latin America and the Caribbean (UN-ECLAC) with the support of Uruguay’s Ministry of Economy and Finance. The team was led by Christian Daude, Head of the Americas Desk, and under the direction of Mario Pezzini, Director of the OECD Development Centre, Martine Durand, OECD Chief Statistician, and Rintaro Tamaki, OECD Chief Economist. The review was drafted by Christian Daude, Rolando Avendaño, José René Orozco, Rosaura Quiñones, Katherine Scrivens and Nicholas Vanston. Verónica Amarante, Juan Pablo Jimenez and José Gabriel Porcille participated on behalf of ECLAC and contributed extensively. Significant inputs were provided by Natalia Ferreira, Cecilia Llambí, Marcelo Perera and Marcel Vaillant in the form of background papers. Statistical assistance was provided by Daniel Adshead and José René Orozco and administrative support by Ana Gonzalez and Diane Raillard. Additional inputs were provided by Keiko Nowacka, Gaelle Ferrant and Nayibe Tavares-Abel (Development Centre), Virginia Robano (Centre for Entrepreneurship, SMEs and Local Development), Ian Hawkesworth (Public Governance and Territorial Development Directorate) and Andrea Goldstein (Directorate for Financial Affairs). The authors are grateful for insightful comments by Carlos Alvarez, Ania Jankowska, Angel Melguizo, Sebastián Nieto-Parra, José Ramón Perea, Jan Rielaender and Juan Vazquez Zamora from the Development Centre, Nathalie Girouard (Environment Directorate), Virginia Robano (Centre for Entrepreneurship, SMEs and Local Development), José Antonio Ardavin, Jorge Carbonell, Jorge Galvez, Gabriela Miranda (Global Relations Secretariat), Stéphanie Guichard (Economics Department), Sebastián Torres (National Director for Industry, MIEM), Sebastián Perez (Chamber of Industry), Gabriel Oddone (CPA-Ferrere Consulting), Andrés Masoller (MEF), Pedro Ravela (INEED), Nestor Gandelman (ORT University) and participants of the seminar to discuss the diagnostic phase in Montevideo on 24 February 2014. The team is particularly grateful to Enrique Iglesias and the Fundación Astur for their guidance and support throughout the project. The following ministries and agencies provided useful support during the production of the report: Central Bank of Uruguay, Ministry of Economy and Finance, Ministry of Industry, Energy and Mining, Ministry of Health, Ministry of Education and Culture, Ministry of Labour and Social Security, Ministry of Foreign Relations, Ministry of Housing and the Environment, Ministry of Social Development, Plan Ceibal, National Agency for Research and Innovation, National Statistics Institute, Office of Planning and Budget, Banco de la República, National Institute for Education Assessment, Laboratorio Tecnológico del Uruguay, Council of Secondary Education, Teachers Training Council, SEGIB, Fundación Astur, Inter-American Development Bank, World Bank, UNICEF Uruguay, CAF Uruguay, ILO-CINTERFOR, Ferrere Consulting and CINVE. 4 MULTI-DIMENSIONAL REVIEW OF URUGUAY: VOLUME 1. INITIAL ASSESSMENT © OECD/UN-ECLAC 2014 ACKNOWLEDGEMENTS The diagnostic phase of the review was made possible thanks to financial support from the OECD Secretary General’s Central Priority Funds, the Ministry of Economy and Finance and the Andean Corporation for Development (CAF). The authors would also like to thank for their inputs and suggestions: Mario Bergara (MEF), Gustavo Viñales (CPA-Ferrere), Fernando Lorenzo, Gabriel Papa (MEF), Sebastián Torres (National Director for Industry, MIEM), Lucía Pittaluga (MIEM), Pablo Angelelli (IADB), Alejandro Rastelletti (IADB), Juan José Taccone (IADB), Ricardo Villareal (Uruguay XXI), Fernando Puntigliano (Zamin Ferrous), César Bourdiel (Chamber of Industry), Sebastián Perez (Chamber of Industry), Miguel Brechner (Plan Ceibal), Carlos Paolino (CINVE/UTEC), Ana Inés Morató (MEF), Rodrigo Arim (UROU), Alejandro Zavala (Office of Planning and Budget, OPP), Diego Aboal (CINVE), Laura Nalbarte (National Statistics Institute), Egidio Crotti (UNICEF), Peter Siegenthaler (World Bank), Marlene Sica (Ministry of Health), Alvaro Forteza (UROU), Gladis Genua (CAF), Nicole Perelmuter (CAF), Pablo Roselli (Deloitte), Fernando Calloia (BROU), Javier de Haedo, Rosa Osimani (MEF), Andres Masoller (MEF), Alberto Graña (Central Bank of Uruguay, BCU), Daniel Dominioni (BCU), Gerardo Licandro (BCU), Azucena Arbeleche (BCU), Martha Pacheco (ILO-CINTERFOR), Fernando Vargas (ILO-CINTERFOR), Andrea Vignolo (Ministry of Education and Culture,
Recommended publications
  • Democracy and Educational Expansion: Evidence from 200 Years

    Democracy and Educational Expansion: Evidence from 200 Years

    Democracy and Educational Expansion: Evidence from 200 Years Agustina S. Paglayan - UC San Diego LSE-Stanford-Universidad de los Andes Conference on Long-Run Development in Latin America, London School of Economics and Political Science, 16-17 May 2018 DEMOCRACY AND EDUCATIONAL EXPANSION: EVIDENCE FROM 200 YEARS Agustina S. Paglayan* June 1, 2018 Because primary education is often conceptualized as a pro-poor redistributive policy, a common political economy argument is that democratization leads to increases in its provision. But primary education can also serve the goals of autocratic regimes, including industrialization, inculcation of loyalty, and nation- building. To examine the relationship between regime type and education provision empirically, this paper leverages new country-level datasets spanning 200 years. Difference-in-differences and interrupted time series estimates indicate that democratization had no or little impact on primary school enrollment rates. The analysis reveals two historical patterns that can explain this null finding: first, state-controlled primary education systems emerged about a century before democratization; and second, in most countries, a large majority of the population already had access to primary education before democratization. These findings challenge the centrality given to democracy and the enfranchisement of the poor in existing theories of what drives governments to provide basic education. * Assistant professor of political science and public policy, UCSD (starting July 2018); and postdoctoral
  • Guide on Gender and Energy for Trainers and Managers of Public

    Guide on Gender and Energy for Trainers and Managers of Public

    GUIDE ON GENDER AND ENERGY FOR TRAINERS AND MANAGERS OF PUBLIC POLICIES AND PROJECTS Ana Rojas – ENERGIA / Jackeline Siles - UICN GUIDE ON GENDER AND ENERGY FOR TRAINERS AND MANAGERS OF PUBLIC POLICIES AND PROJECTS Ana Rojas - ENERGIA Jackeline Siles- UICN Compiled by: Ana Victoria Rojas ENERGÍA 7 PRESENTATION Jackelline Siles UICN MODULE 1 : General coordination, edition and revision 21 Basic concepts on Sissy Larrea gender and energy Gender Equality Adviser - OLADE Case studies: MODULE 2 : Irma Gutiérrez Integration of the National Electric Transmission Company of Nicaragua - ENATREL 37 gender approach in energy policies Lorena Lanza Vice Minister of Energy and Mines of Nicaragua Marjorie Montiel y María Gabriela Chavarría MODULE 3 : Ministry of Energy and Mines of Nicaragua 87 Instiutinalization of Nereyda González the gender perspective Cuculmeca in organizations and institutions Mario Hernández Rijatzul Q’ij (Sun Seed) Association of Guatemala Mariana Castillo MODULE 4 : Mexican Environmental Law Centre (CEMDA) Integration of the Rossanna González 113 gender approach in Technical Advisor and Manager of Social Axis of Energy Policy of the National energy projects Office of Energy - Uruguay Edition: Diana Ávila Layout: Alex Romero Graphic Design Consultant - OLADE Published by: © ENERGIA, OLADE y UICN ISBN 978-9978-70-105-8 Spanish version publication made with the financial support of HIVOS and CANADIAN GOVERNMENT Date of publication: August 2014, Spanish version English version made with the financial support of OLADE October 2015, English version The ideas set forth in this document are the sole responsibility of its authors and do not implicate the abovementioned organizations. The information contained in this document may be used as long as the source it is cited.
  • Annual Report 2010-2011 Priority Areas of Intervention

    Annual Report 2010-2011 Priority Areas of Intervention

    ANNUAL REPORT 2010-2011 PRIORITY AREAS OF INTERVENTION “ Think of how much more we can do, when women are fully empowered as agents of change and progress in their societies.” —un women executive director michelle bachelet Cover photo credit: EyesWideOpen/Getty Images iii UN WOMEN ANNUAL REPORT 2010-2011 “ Women’s strength, women’s industry, women’s wisdon are humankind’s greatest untapped resource. The challenge is to show how this resource can be effectively tapped in ways that benefit us all.” —michelle bachelet Annual Report 2010-2011 Forewords 2 Seizing Opportunities for Women 4 Advancing Norms and Standards 6 Coordinating UN System Efforts 8 Priority Areas of Intervention Increasing Women’s Leadership and Participation 10 Enhancing Women’s Economic Empowerment 12 Ending Violence against Women and Girls 14 Engaging Women in Peace and Security Responses 16 Making Plans and Budgets Gender-Responsive 18 Building Strategic Partnerships 20 Trust Funds The UN Women Fund for Gender Equality 22 The UN Trust Fund to End Violence against Women 24 Financial Statements 26 Contacts 31 1 “ When we empower women, we empower communities, nations and the entire human family.” —un secretary-general ban ki-moon Consensus on Equality Foreword by UN Secretary-General Ban Ki-moon As we mark the inaugural year of UN Women, we No one needs the support of UN Women more than those also celebrate all who made possible this landmark women who are most marginalized by lack of economic commitment to gender equality and women’s and other opportunities. That is why we are dedicated empowerment. Governments showed vision.
  • Primary Education.Pdf

    Primary Education.Pdf

    1 CDD 300 ISSN: 1510-5628 Serie Documentos de Trabajo del IPES / Colección Monitor Social Nº8 Uruguay asiste a una radical transformación de su matriz social y de sus mecanismos de integración social. El Monitor Social del Uruguay recoge los aportes de los investigadores del IPES a la comprensión de dichas transformaciones y de la realidad actual del Uruguay social. Este Monitor pretende aportar información y análisis que permita el seguimiento de la situación social de los uruguayos. Mediante tales aportes se busca contribuir a modelar agendas sociales así como lograr una mejor comprensión de las dinámicas económicas y sociales que operan en la producción de desigualdad, pobreza y exclusión social del Uruguay. Programa IPES Facultad de Ciencias Humanas Universidad Católica del Uruguay Dep. Legal 326.861 2 © 2006, Universidad Católica del Uruguay Para obtener la autorización para la reproducción o traducción total o parcial de este documento debe formularse la correspondiente solicitud a la Universidad Católica del Uruguay (IPES), solicitud que será bien acogida. No obstante, ciertos extractos breves de esta publicación pueden reproducirse sin autorización, con la condición de que se mencione la fuente. 3 Primary Education: Changing Mainstay of Uruguay Juan A. Bogliaccini La versión original de este trabajo fue publicada en Noblit, G. and Pink, W. (2006) International Handbook of Education. University of North Carolina & Marquette University. USA. 4 ABSTRACT The Uruguayan public educational system is undergoing profound changes in response
  • URUGUAY by Pablo Landoni

    URUGUAY by Pablo Landoni

    URUGUAY by Pablo Landoni Landoni, P. (2012). Uruguay. In C. L. Glenn & J. De Groof (Eds.), Balancing freedom, autonomy and accountability in education: Volume 3 (397-415). Tilburg, NL: Wolf Legal Publishers. Overview In 2008, Uruguay approved a new education law (Ley General de Educación, subsequently LGE),1 as a result of a reform process begun by the new left-of- center government that took office in 2005. The law adopted was a substitute for a law of deep significance, because it was the second law approved after the restoration of democracy in 1985, following a decade of military rule. This previous law2 enjoyed the unanimous support of the political parties and social organization that made up the Comisión Nacional Programática (CONAPRO), a coordinating group for policies as the country returned to democracy. The reform strategy adopted by the government that took office in 2005 has been defined as “bottom-up,”3 in the sense that it was intended that the law be the result of an extensive process of participation by educators and by society. The process began with the so-called “Debate Educativo” organized by a Commission of twenty- two individuals coming from the Ministry of Education, educational institutions, teacher and student organizations, and some civil-society organizations. Political participation was indirect, through the Ministry. The discussion was organized through regional assemblies in the entire country. This process culminated with the National Education Congress in 2006, with more than six hundred delegates from the most diverse civil-society organizations and public and private educational institutions. The opposition political parties stayed aloof from this process.4 In addition to emphasizing the participatory nature of the design of the new education law, there was an effort to distinguish it from earlier reforms.
  • Credit Constraints in Latin America: an Overview of the Micro Evidence

    Credit Constraints in Latin America: an Overview of the Micro Evidence

    Credit Constraints in Latin America: An Overview of the Micro Evidence Arturo Galindo* Fabio Schiantarelli** *Inter-American Development Bank **Boston College and IZA September 2002 Abstract1 This paper summarizes and discusses new evidence on the nature, extent, evolution and consequences of financing constraints in Latin America. The countries covered are: Argentina, Colombia, Costa Rica, Ecuador, Mexico, and Uruguay. All the new contributions share the characteristics of being based on microdata. Most of the data sources are firm’s balance sheets. For Argentina information on debt contracts and credit history is also available, while for Costa Rica personal information on entrepreneurs was also collected. Some of the papers investigate the determinants of firms’ financing choices, and the consequences of access or debt composition on performance. Other papers attempt to assess the severity of financing constraints, by focusing on firms’ investment choices. All the papers (but one) were part of the project “Determinants and Consequences of Financial Constraints Facing Firms in Latin America and the Caribbean,” financed by the IADB. However, other recent micro-econometric contributions are discussed as well. The results suggest that access to credit (and its cost) depends not only upon favorable balance sheet characteristics, but also upon the closeness of the relationship between firms and banks as well as credit history. Access to long-term loans and to loans denominated in foreign currency is positively related to the size and tangibility of firms’ assets and negatively related to measures of country risk. Moreover, firms that have foreign participation appear to be less financially constrained in their investment decisions.
  • Facultad De Ciencias Económicas Y Empresariales

    Facultad De Ciencias Económicas Y Empresariales

    FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES THE GREEN FUTURE OF ELECTRICITY: THE CASES OF URUGUAY AND THE EUROPEAN UNION Diego Aboal, Manuel Garcia Goñi, Martin Pereyra, Luis Rubalcaba and Gonzalo Zunino Working Papers / Documentos de Trabajo. ISSN: 2255-5471 DT CCEE-1901 Abril 2019 First Draft http://eprints.ucm.es/ 56240/ Aviso para autores y normas de estilo: http://economicasyempresariales.ucm.es/working-papers-ccee Esta obra está bajo una licencia de Creative Commons: Reconocimiento - No comercial. THE GREEN FUTURE OF ELECTRICITY: THE CASES OF URUGUAY AND THE EUROPEAN UNION Abstract: The objective of this paper is to understand the policy and regulation changes in Uruguay and the European Union that led to the adoption of non-conventional renewable sources of energy in a short time span. Uruguay is one of only 3 countries in the world with more tan 90% of the electricity coming from renewable sources (98% in Uruguay) and where nonconventional renewables provide a significant contribution to it. Uruguay has also recently launched the first electric route in Latin America, with 500 Km and charging stations at 60 Km intervals. The European Union is an international reference in the promotion of sustainable economic growth and sustainable development. Therefore, we will also look at the experience of the European Union in the development of a green agenda where renewable sources of energy are a fundamental part of it. Keywords: Electricity, Non-conventional Renewable Sources of Energy, Energy Policy, Energy Regulation, Uruguay, European Union. EL FUTURO VERDE DE LA ELECTRICIDAD: LOS CASOS DE URUGAY Y LA UNIÓN EUROPEA Resumen: El objetivo de este trabajo es entender los cambios de política y regulación en Uruguay y la Unión Europea que llevaron a la adopción de fuentes de energía renovable no convencionales en un corto período de tiempo.
  • Uruguay: Two Years of Monetary Policy in Adverse Conditions

    Uruguay: Two Years of Monetary Policy in Adverse Conditions

    Uruguay: Two Years Of Monetary Policy In Adverse Conditions Daniel Dominioni1 DRAFT 28th September 2.004 Abstract In 2.002 the Uruguayan economy faced a deep crisis. One of the consequences of this crisis was that the exchange rate regime (a target zone) had to be abandoned and a free- floating scheme was introduced. Thus, the monetary policy had to be redesigned. This paper analyzes the framework in which this new policy was implemented, the problems faced, and the strategy followed by the Central Bank to keep the inflation under control and to regain credibility and reputation. This process should lead to the introduction of an inflation-targeting regime. The main difficulties for the implementation of such regime, and the characteristics this should have in the Uruguayan economy are also the subject of this paper. The views expressed in this article are those of the author and should not be attributed to de Central Bank of Uruguay 1 Central Bank of Uruguay 1 Table of contents I. INTRODUCTION 1. A brief history of the inflationary process 2. The dollarization of the economy 3. The crisis II. THE MONETARY POLICY AFTER JUNE 2.002 1. The election of a new regime: between a rock and a hard place 2. The program based in the control of money aggregates 3. The challenges of the new policy 4. The monetary base definition 5. The projection process 6. The implementation of the monetary policy 7. The evolution of the monetary policy 8. The development of new instruments III. TOWARDS AN INFLATION TARGETING REGIME? 1.
  • Conference Agenda 74Th Annual Congress of the International

    Conference Agenda 74Th Annual Congress of the International

    74th Annual Congress of the International Institute of Public Finance - ConfTool Pr... Page 1 of 83 Conference Agenda 74th Annual Congress of the International Institute of Public Finance Date: Monday, 20/Aug/2018 3:30pm - 6:00pm Registration (also open on congress days from 8 am on) 3:30pm - 6:30pm IIPF Board of Management Meeting I (for Board only) Room A32, Main building 7:30pm - 9:30pm IIPF Board of Management Dinner (on invitation only) https://www.conftool.pro/iipf2018/index.php?page=browseSessions&print=yes&do... 04.09.2018 74th Annual Congress of the International Institute of Public Finance - ConfTool Pr... Page 2 of 83 Date: Tuesday, 21/Aug/2018 9:00am - 9:30am Opening Ceremony Main auditorium (Juhlasali), Main building 9:30am - 10:30am Plenary I: Keynote Lecture: Uta Schönberg (University College London) on "The Impact Main auditorium of Immigration on Regions and Workers" Session Chair: Wojciech Kopczuk, Columbia University (Juhlasali), Main building 10:30am - 11:00am Coffee Break 11:00am - 1:00pm A01: Firm Taxation Main auditorium (Juhlasali), Main building 11:00am - 11:30am Efficiency and the Taxation of Bank Profit Motohiro Sato1, Robin Boadway2, Jean-Francois Tremblay3 1Hitotsubashi University; 2Queen's University; 3University of Ottawa This paper explores the effect of the taxation of profits of banks and other financial intermediaries in a setting in which intermediation is inefficient. The inefficiencies arise from imperfect screening of lenders, which tends to limit lending, and government provision of deposit insurance, which encourages excessive lending. Three sorts of financial profit tax regimes are considered: R+F cash-flow taxation, standard corporate income taxation, and financial activities taxation.
  • Worldwide Estate and Inheritance Tax Guide

    Worldwide Estate and Inheritance Tax Guide

    Worldwide Estate and Inheritance Tax Guide 2021 Preface he Worldwide Estate and Inheritance trusts and foundations, settlements, Tax Guide 2021 (WEITG) is succession, statutory and forced heirship, published by the EY Private Client matrimonial regimes, testamentary Services network, which comprises documents and intestacy rules, and estate Tprofessionals from EY member tax treaty partners. The “Inheritance and firms. gift taxes at a glance” table on page 490 The 2021 edition summarizes the gift, highlights inheritance and gift taxes in all estate and inheritance tax systems 44 jurisdictions and territories. and describes wealth transfer planning For the reader’s reference, the names and considerations in 44 jurisdictions and symbols of the foreign currencies that are territories. It is relevant to the owners of mentioned in the guide are listed at the end family businesses and private companies, of the publication. managers of private capital enterprises, This publication should not be regarded executives of multinational companies and as offering a complete explanation of the other entrepreneurial and internationally tax matters referred to and is subject to mobile high-net-worth individuals. changes in the law and other applicable The content is based on information current rules. Local publications of a more detailed as of February 2021, unless otherwise nature are frequently available. Readers indicated in the text of the chapter. are advised to consult their local EY professionals for further information. Tax information The WEITG is published alongside three The chapters in the WEITG provide companion guides on broad-based taxes: information on the taxation of the the Worldwide Corporate Tax Guide, the accumulation and transfer of wealth (e.g., Worldwide Personal Tax and Immigration by gift, trust, bequest or inheritance) in Guide and the Worldwide VAT, GST and each jurisdiction, including sections on Sales Tax Guide.
  • Advancing Towards a Gender Fci in Latin America1

    Advancing Towards a Gender Fci in Latin America1

    S O C I A L W A T C H 94 ADVANCING TOWARDS A GENDER FCI IN LATIN AMERICA1 Commitments related to gender in Latin America were information is available in Latin America on the magnitude and monitored by means of a survey of civil society characteristics of poverty among the female population. In the organisations. The survey gathered information on a majority of countries, including Brazil, Bolivia, Peru and Guatemala, variety of aspects, including existence of information this information is not available. Considering the crucial importance discriminated by sex, feminisation of poverty, existence of of the issues, this lack of breakdown is particularly significant. policies specifically geared to women, womens Little progress has been made in generating information on the participation in the job market, and womens political economic weight of nonremunerated domestic work performed participation. It also gathered information on the by women, which was a key commitment in Beijing. Only existence of Beijing followup commissions at government Venezuela seems to be taking some initiative in this direction. level, as well as the degree of effective coordination Latin American prospects for reducing female poverty are between government agencies in charge of followup and likewise discouraging. For those countries where information civil society organisations. Eight countries responded to does exist, Venezuela and Guatemala show a very high the questionnaire,2 and on the basis of those responses percentage of households headed by women without spouses some general assessments have been made regarding the living in a situation of poverty; in Uruguay and Chile, the condition of women in Latin America.
  • Tax Systems and Tax Reforms in Latin America: Coubtry Studies and General Issues

    Tax Systems and Tax Reforms in Latin America: Coubtry Studies and General Issues

    Munich Personal RePEc Archive Tax systems and tax reforms in Latin America: coubtry studies and general issues. Benardi, Luigi and Profeta, Paola and Marenzi, Anna and Scabrosetti, Simona Italian society of public economics, Department of public and environmental economics - University of Pavia, Italy 20 June 2008 Online at https://mpra.ub.uni-muenchen.de/9250/ MPRA Paper No. 9250, posted 16 Sep 2009 19:41 UTC WORKI NG PAPER No 587 March 2007 TAX SYSTEMS AND TAX REFORMS IN LATIN AMERICA Edited by LUIGI BERNARDI, ALBERTO BARREIX, ANNA MARENZI AND PAOLA PROFETA JEL Classification Numbers: H2 Keywords: Tax Systems, Tax Reform, Latin America società italiana di economia pubblica dipartimento di economia pubblica e territoriale – università di Pavia Countries Studies of Tax Systems and Tax Reforms in Latin America CONTENTS 1. ARGENTINA by Martin Bès 2. BRAZIL by José Roberto Afonso and Rafael Barroso 3. CHILE by Matteo Cominetta 4. COLOMBIA by Luigi Bernardi, Laura Fumagalli and Elena Fumagalli 5. COSTA RICA by Jorge Cornick, Eric Thompson and Adrian Torrealba 6. MEXICO by Daniel Alvarez 7. PARAGUAY by Caterina Ferrario 8. URUGUAY by Alberto Barreix and Jerónimo Roca 1. ARGENTINA by Martin Bès Inter- American Development Bank - Washington Abstract This paper is part of a wider research on “Tax Systems and Tax Reforms in Latin Amer- ica”, carried on at the Department of Public Economics of the University of Pavia, under the direction of L. Bernardi, A. Barreix, A. Marenzi and P. Profeta, and the supervision of V. Tanzi. This paper reviews Argentina’s tax system. After a general introduction, the second section describes the reforms of the tax system that took place between 1990 and 2005.