Discussion Papers

Discussion papers include papers, presentations and documents presented at IDB events either by IDB staff or outside speakers.

• A Basic Framework for Evaluating Value Added Tax Expenditures

  Hutton, E.

  Date : Jun, 2010

  The label tax expenditure provides a strong indication as to what the term is intended to apply to any use of the tax system designed to provide a financial benefit. As such, a tax expenditure can be rather generally considered to be any special provision in the tax system which allows for a reduction in the amount of tax which would otherwise be due. The key term in that definition is special provision; any reduction resulting from a normal provision would, then, not be considered a tax expenditure. The starting place for any evaluation of tax expenditures is to then determine which the normal provisions are and which the special provisions are for the tax system.

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• Structural Challenges in Jamaica and the Support of the IDB

  Johnson, Gerard S.,

  Date : Mar, 2010

  Gerard Johnson spoke at the 2nd annual Private Sector Organization of Jamaica's (PSOJ) Chairman's Club Forum

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• The Gender Dividend: Capitalizing on women’s work

  Pages-Serra, Carmen, Claudia Piras

  Edited by Nancy Morrison

  Date : Mar, 2010 | ISBN: 978-1-59782-115-5

  Efforts to improve growth and employment in Latin America and the Caribbean must focus on wom¬en. The reason is simple but powerful: women are driving economic growth in the region. This is true at both the economy-wide (macro) and the household (mi¬cro) levels.

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• Remittances to Latin America and the Caribbean in 2009: The impact of the global financial crisis

  René Maldonado with Natasha Bajuk & Gregory Watson

  Date : Mar, 2010

  In 2009 remittance flows to Latin America and the Caribbean (LAC) declined as a result of the impact of the global financial crisis on countries in which migrants from the region live and work. The recessions in major remittance-sending countries such as the United States, Spain, and Japan had a strong impact on the employment and income of remittance senders, and, as a result, the annual accumulated volume of remittances to LAC dropped substantially, reaching $US 58.8 billion at the end of the year.

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• IDB estimates of 2008 remittance flows to Latin America and the Caribbean

  Multilateral Investment Fund

  Date : Feb, 2010

  An outlook of estimates for 2008 Remittances

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• Promoting Financial Democracy

  Multilateral Investment Fund

  Date : Feb, 2010

  Brochure on a conference in Washington DC 2006

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• The development impact of Remittances

  Multilateral Investment Fund

  Date : Feb, 2010

  Brochure on a conference in Washington, D.C. March 2007

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• Declaration on remittances to Latin America and the Caribbean

  Multilateral Investment Fund

  Date : Feb, 2010

  Brochure on a conference in Lima, Peru March 2004

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• Sending Money Home Remittances to Latin America from the United States

  Multilateral Investment Fund

  Date : Feb, 2010

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• Sending money home: Leveraging the impact of remittances to Latin America and the Caribbean

  Multilateral Investment Fund

  Date : Feb, 2010

  Brochure on a conference in Lima, Peru May 2004

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