Since the arrival of Bitcoin, with its decentralized registration technology (or DLT) and its open programming code, new digital businesses have proliferated hand in hand with the smart contracts, whose programmable clauses are executed automatically without the need for intermediaries. The tokenization of physical assets arises from the fruitful use…
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Introduction The use of Artificial Intelligence (AI) techniques is growing in society, applied in the most different fields of activity, with the potential to transform the community and people’s lives. The recent launch of the ChatGPT product and the expectation for the even more powerful GPT-4 [1] managed to involve…
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In 2013, when a few countries in Latin America and the Caribbean faced inflationary contexts, the CIAT Executive Secretariat, with the support of the German Cooperation and the International Tax Compact (ITC), decided to carry out a trial to evaluate the effect of inflation on the processes of setting and…
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The developed countries, since the end of the first world war and with greater intensity from the 1960s with the School of Psychology and Fiscal Sociology of the University of Cologne (Germany) [1], have created study units of tax sociology to improve fiscal public policies and the management of tax administrations.…
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Tax amnesties are popular in many countries because they are often viewed as a policy tool that benefits the taxpayer and the tax administration. Countries like Brazil and Argentina have made extensive use of tax amnesties. However, a closer look shows its paradox. While tax amnesties are expected to increase…
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After presenting the guidelines of climate policies in the G-7 countries, we dedicate this second part [1] to the policy instruments of developing countries, particularly Latin America. In developing countries, the landscape of tax measures related to climate change is changing rapidly, however, if states take urgent and specific measures to…
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