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  • Document

    Taxation and inequality in developing countries: lessons from the recent experience of Latin America

    United Nations University World Institute for Development Economics Research, 2016
    This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Although the tax system was regressive in the 1990s, tax changes promoted equality in the first decade of the 2000s.
  • Document

    Unitary taxation in federal and regional integrated markets

    International Centre for Tax and Development, 2014
    This paper analyses and compares approaches to unitary taxation in federal and regional integrated markets, and explores the potential application of unitary taxation in the context of regional economic communities within Africa, East Asia, and Latin America.
  • Document

    From the lab to the field: a review of tax experiments

    International Centre for Tax and Development, 2016
    Tax experiments have been gaining momentum in recent years, although this literature dates back several decades. With new developments in methods and data availability, tax experiments have gradually moved away from lab settings and towards the field.
  • Document

    Financing security through elite taxation: the case of Colombia’s ‘democratic security taxes’

    International Centre for Tax and Development, 2012
    Governments across the developing world in general, and Latin America in particular, tend to have difficulty in raising taxes from elites. In 2002, however, the Colombian government introduced the first of a series of wealth taxes aimed solely at rich individuals and companies with large liquid assets.
  • Document

    Suitability of key Central American agroforestry species under future climates: an atlas

    World Agroforestry Centre, 2017
    This atlas provides habitat suitability maps for 54 species that are widely used in Central America for shade in coffee or cocoa agroforestry systems. The 54 species represent 24 fruit species, 24 timber species and 6 species used for soil fertility improvement.
  • Document

    Demographic changes in Latin America: the good, the bad and ...

    International Monetary Fund, 2017
    The paper develops a simple, integrated methodology to project public pension cash flows and healthcare spending over the long term. The authors illustrate its features by applying it to the LAC5 (Argentina, Brazil, Chile, Colombia and Mexico), where public spending pressures are expected to increase significantly over 2015-50 due to demographic trends and rising healthcare costs.
  • Document

    Indigenous participation in resource development: a paradigm shift

    Latin American Center for Rural Development, 2016
    Indigenous Peoples as a demographic are amongst the poorest and most marginalized on the planet. Many have been displaced and exist in territories where extreme conditions make sustainable economic development challenging, with infrastructure, water and energy costlyand unstable. Often, traditional ways of life are no longer able to get them out of the poverty which they face.
  • Document

    Climate data and projections: supporting evidence-based decision-making in the Caribbean

    Climate and Development Knowledge Network, 2017
    Governments in the Caribbean recognise climate variability and change to be the most significant threat to sustainable development in the region.
  • Document

    Climate impacts on agriculture and tourism – the case for climate resilient investment in the Caribbean

    Climate and Development Knowledge Network, 2017
    For the Caribbean, climate change is not tomorrow’s problem. The threats it poses are neither distant nor abstract – they are already apparent. In recent years, hurricanes have caused major damage in countries such as Jamaica, Grenada and Cuba; severe flooding has hit Belize and Guyana; and droughts affect much of the east of the region.
  • Document

    Driving, connecting and communicating: The many roles of national government in climate adaptation planning

    Climate and Development Knowledge Network, 2017
    Climate change is one of the most significant challenges to the Caribbean’s future prosperity. The impacts of climate change on economically important sectors such as tourism, agriculture and fishing threaten Caribbean nations’ ability to achieve their economic and social development goals.

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