Digital transformation, professionalization of the public administration, and greater international tax cooperation are driving the creation of a second mission within tax administrations beyond traditional tax control: the data agency. This new stage of institutional evolution of the TA is the topic we address in the study Quo vadis, administración tributaria?, which … [Read more...] about The Future of Tax Administrations Lies in the Intelligence Generated by Big Data
Martin Bès
Mr. Bès joined the IDB in 1993 as a country economist and worked on Bank-financed fiscal reform projects between 1994 and 2000. He served as Alternate Executive Director for Argentina and Haiti at the Boards of the IDB and the IIC between 2000 and 2012. Between 2014 and 2019, as Special Advisor at the Office of the Presidency, he led the IDB Group’s reform of Non-Sovereign Guaranteed operations, special projects and focused on group-wide coordination issues. He was the IDB Group’s Secretary between November 2019 and March 2021 and worked on tax policy and corporate issues until his retirement in March 2024. Before joining the Bank, Mr. Bès worked in economic and financial planning at the Argentine affiliate of Bunge Corporation, a global agribusiness firm. He worked as a consultant in several multilateral institutions in the areas of organizational design, strategic planning and fiscal studies between 2012 and 2014. Mr. Bès obtained a Master’s degree in International Public Policy from the School of Advanced International Studies of Johns Hopkins University and in Economics from the Pontifícia Universidade Católica do Rio de Janeiro. His undergraduate degree is in Economics from the University of Buenos Aires.
Advances in the new international taxation and challenges for Latin America and the Caribbean
In the fourth quarter of 2021, 137 countries reached a ground-breaking agreement on the reform of international aspects of Corporate Income Tax (CIT) within the OECD-coordinated Inclusive Framework (IF) on BEPS (Base Erosion and Profit Shifting). Thirty-one of these are Latin American and Caribbean (LAC) countries, and they are currently working to ensure that the voluntary … [Read more...] about Advances in the new international taxation and challenges for Latin America and the Caribbean
Revisiting Personalized VAT: A Tool for Fiscal Consolidation with Equity
The economic contraction tracked by the COVID-19 pandemic has created large fiscal imbalances that will lead Latin American and Caribbean (LAC) governments to pursue fiscal consolidation policies to increase revenues and reduce expenditures. In the tax realm, questions inevitably arise as to the adequacy of tax revenues and the equity of the proposed measures. That calls for … [Read more...] about Revisiting Personalized VAT: A Tool for Fiscal Consolidation with Equity