La factura electrónica fiscal (FE) es uno de los aportes de América Latina a la fiscalidad internacional en apoyo a la lucha contra la evasión, al esfuerzo global de transparencia tributaria, y a la digitalización de las administraciones tributarias (AATT). Inicialmente, la FE fue concebida como un instrumento de control documental del proceso de facturación, tanto para evitar la omisión de ventas como para la inclusión de compras falsas.
To reduce SDG tradeoffs in infrastructure provision, and to inform searches for SDG synergies, the authors show that roads’ impacts on Brazilian Amazon forests varied significantly across frontiers. Impacts varied predictably with prior development – prior roads and prior deforestation – and, further, in a pattern that suggests a potential synergy for roads between forests and urban growth. For multiple periods of roads investments, the authors estimate forest impacts for high, medium and low prior roads and deforestation. For each setting, census-tract observations are numerous.
Do Environmental Protection Agency (EPA) bureaucrats represent the general public or are they more in line with an interest group? We study preferences for environmental policy using a choice experiment (CE) on three populations; the general public, Swedish EPA bureaucrats, and recreational anglers. We also test for existence of multiple preference orderings: Half of the respondents were asked to choose the alternatives that best corresponded with their opinion, and the other half was asked to take the role of a policy-maker and make recommendations for environmental policy. The SEPA bureaucrats have the highest marginal willingness to pay (MWTP) to improve environmental quality. Differences in MWTP are robust and not due to differences in socio-economic characteristics across the populations. We only found weak evidence of multiple preference orderings.
Smallholder farmers are one of the most vulnerable groups to climate change, yet efforts to support farmer adaptation are hindered by the lack of information on how they are experiencing and responding to climate change. More information is needed on how different types of smallholder farmers vary in their perceptions and responses to climate change, and how to tailor adaptation programs to different smallholder farmer contexts.
This paper we examine the impact of the Ethiopia’s Productive Safety Net Program (PSNP) on
household dietary diversity and child nutrition using both waves of the Ethiopian Socioeconomic Survey. It uses various methodologies. Results indicate consistently that PSNP has not had the desired effect on household dietary diversity or child nutrition regardless of model specification or methodology, suggesting that
perhaps the transfers need to be paired with additional interventions such as information about nutrition.
Successfully implemented payment for ecosystem services (PES) programs can provide both conservation of nature and financial support to rural communities. In this paper, we explore how PES programs can be designed so as to maximize the amount of additional ecosystem services provided for a given budget. We also provide a brief summary of the use of auction mechanisms in real world PES programs.
Little is known about the cost of environmental regulations that target households instead of firms, partly because of significant methodological and data challenges. We use the contingent valuation method to measure the costs of Mexico City’s Day without Driving program, which seeks to stem pollution and traffic congestion by prohibiting vehicles from being driven one day each week. To our knowledge, ours is the first study to focus directly on using stated preference methods to isolate and estimate the private costs of an existing environmental regulation.
Watershed management is a complex activity with constraints on funding and human
resources in many parts of the world, and there is a need for global effort to identify
strategies that can work. To complement regulatory approaches, attention is now also being
given to market-based incentives because of their potential cost-effectiveness. This study
seeks to provide impetus to the use of the most successful market-based incentives to
promote sustainable watershed practices through strengthening and increasing direct participation
This work presents the results of framed field experiments designed to study the joint problem of managing harvests from a common pool resource and protecting the resource from poaching. The experiments were conducted both in the field with TURF users and in the lab with university students. Our study has two objectives. First, we designed our experiments to study the effects of poaching on the ability of common pool resource users to coordinate their harvests when encroachment by outsiders is unrestricted and when the government provides weak enforcement.
Having a reliable supply of electricity is essential for the operation of any firm. In most developing countries, however, electricity supply is highly unreliable. In this study, we estimate the cost of power outages for micro-, small-, and medium-sized enterprises in Addis Ababa, Ethiopia, using a stated preference survey. We find that the willingness to pay, and thus the cost of power outages, is substantial. The estimated willingness to pay for a reduction of one power outage corresponds to a tariff increase of 16 percent.