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Luis Fernando Corrales

Luis Fernando Corrales

Luis Fernando Corrales es consultor para la División de Gestión Fiscal del Banco Interamericano de Desarrollo. Previamente, ha sido Research Fellow en el BID y el Centro Latinoamericano de Políticas Económicas y Sociales de la Pontificia Universidad Católica de Chile (CLAPES UC). Ha laborado en el Área de Fiscalización del Sistema de Administración Financiera de la Contraloría General de la República de Costa Rica. Posee una licenciatura en Economía de la Universidad Nacional de Costa Rica (UNA) y un Magíster en Economía de la Pontificia Universidad Católica de Chile, donde se graduó con distinción.

The institutional trilogy of fiscal discipline

October 17, 2018 by Alberto Barreix - Luis Fernando Corrales Leave a Comment

In response to the international crisis of 2008 and the ending of the commodities super cycle (circa 2013), the countries of Latin America reacted with countercyclical policies to tackle the impacts of the global economic downturn. In fact, Latin America’s average fiscal balances deteriorated, from -0.3 percent of GDP in 2006 to -3.6 percent in 2017. Hence fiscal rules (FRs) … [Read more...] about The institutional trilogy of fiscal discipline

Electronic Invoicing: Lessons from Latin America 

March 23, 2018 by Alberto Barreix - Raul Zambrano - Luis Fernando Corrales Leave a Comment

Over the past two decades, a silent revolution began transforming tax administration in Latina America. Electronic tax invoicing (EI) is the region’s contribution to the fight against evasion and support for tax transparency. It sprang from the innovative efforts of the region’s more advanced tax administrations (TAs), especially those that embarked on their modernization … [Read more...] about Electronic Invoicing: Lessons from Latin America 

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Welcome to the Blog of the IDB’s Fiscal management Division. This is place where we can talk about fiscal policy and management at the national and subnational level in Latin America and the Caribbean. Let’s talk!

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