Juan Carlos Benitez's Books

Meeting the Sustainable Development Goals in Small Developing States with Climate Vulnerabilities: Cost and Financing

By: International Monetary Fund

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Meeting the Sustainable Development Goals in Small Developing States with Climate Vulnerabilities: Cost and Financing

By: International Monetary Fund

Small Developing States (SDS) face substantial challenges in achieving sustainable development. Many of these challenges relate to the small size and limited diversification of their economies. SDS are also among the most vulnerable countries to the impact of climate change and natural disasters. Meeting SDS sustainable development goals goes hand-in-hand with building their climate resilience. But the additional costs to meet development and resilience objectives are substantial and difficult to finance. This work adapts the IMF SDG Costing methodology to capture the unique characteristics and challenges of climate-vulnerable SDS. It also zooms into financing options, estimating domestic tax potential and discussing the possibility of accessing ‘climate funds.’

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International Monetary Fund

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ISBN 10

1513571575

ISBN 13

9781513571577

Civil Registration and Identification Glossary

By: Juan Carlos Benitez Molina,Mia Elisabeth Harbitz

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Civil Registration and Identification Glossary

By: Juan Carlos Benitez Molina,Mia Elisabeth Harbitz

Today, in the interconnected and interdependent world in which we live, the constant innovations and emergence of terminology demand a common and harmonic language among the authorities in charge of civil registration, identification, biometric systems, and vital statistics in Latin America and the Caribbean. This Glossary of Civil Registration and Identification has its origin in this growing demand and seeks to strengthen the communication and increase the knowledge of the valuable vocabulary in this field. The Inter-American Development Bank accompanies the initiatives of the region's governments to modernize their civil registries and to ensure that they are capable of facing the challenges of the twenty-first century.

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131

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Inter-American Development Bank

Published Date

ISBN 10

1597821071

ISBN 13

9781597821070

Progress of the Personal Income Tax in Emerging and Developing Countries

By: Ms. Dora Benedek,Juan Carlos Benitez,Charles Vellutini

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Progress of the Personal Income Tax in Emerging and Developing Countries

By: Ms. Dora Benedek,Juan Carlos Benitez,Charles Vellutini

Personal Income Tax (PIT) is one of the key sources of revenues in Advanced Economies (AEs) but plays a much more limited role in Low-Income Developing Countries (LIDCs) and Emerging Market Economies (EMEs), both in terms of revenue and redistributive impact. Notwithstanding, this paper shows that LIDCs and EMEs increased their PIT-to-GDP revenue by 110 and 48 percent, respectively, during the 1990-2019 period, a marked improvement in the PIT revenue performance. We find that this rise was driven primarily by economic developments and to a lesser extent by changes in the design of PIT systems. We also find that LIDCs that improved their tax-to-GDP ratios relied on a broader set of tax instruments and not exclusively on the PIT, suggesting that a successful revenue mobilization strategy of developing countries requires a comprehensive approach covering a wider range of taxes. Finally, using a newly assembled dataset of PIT characteristics of 157 countries over the 2006-2018 period, we estimate a novel redistribution index of the PIT in LIDCs. We show that the contribution of the PIT to inequality reductions has been significant.

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International Monetary Fund

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ISBN 13

9798400201134

Encouraging Formal Invoicing and Reducing the VAT Impact on Low-Income individuals

By: Mr.Ricardo Fenochietto,Juan Carlos Benitez

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Encouraging Formal Invoicing and Reducing the VAT Impact on Low-Income individuals

By: Mr.Ricardo Fenochietto,Juan Carlos Benitez

This paper analyses and compares two different groups of tools, the first to encourage the use of invoices (or payment systems) and the second to refund the VAT to low-income individuals. The analysis contributes to the existing literature by providing a clear characterization between these two groups of tools that are too often misunderstood and offers clear guidance to policymakers on the benefits and pitfalls of them based on available empirical studies and novel data analysis. Briefly, the first group includes a set of regressive and distortive tools (such as, allowing deducting the VAT paid on personal consumption from the PIT and reducing the VAT rate for using electronic means of payments or registration), while the second group includes tools that are less distortionary and improve income distribution (tax credits and VAT rate reduction targeted only at low-income individuals). This paper also finds that allowing the deduction of personal consumption against the PIT’s taxable base (i) did not impact positively the VAT revenue in Guatemala and (ii) worsens the income distribution in Ecuador.

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International Monetary Fund

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ISBN 10

151356997X

ISBN 13

9781513569970

Building Tax Capacity in Developing Countries

By: Juan Carlos Benitez,Mario Mansour,Miguel Pecho,Charles Vellutini

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Building Tax Capacity in Developing Countries

By: Juan Carlos Benitez,Mario Mansour,Miguel Pecho,Charles Vellutini

Tax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of state building that is essential for achieving the sustainable development goals. This Staff Discussion Note shows that developing countries have made some progress in revenue mobilization during the past decades. However, much more is needed. We find that a staggering 9 percentage-point increase in the tax-to-GDP ratio is feasible through a combination of tax system reform and institutional capacity building. Achieving this calls for a holistic and institution-based approach that focuses on improving policy, administration and legal implementation of core taxes. The note offers practical lessons and guidance, based on IMF capacity building experience in this area.

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International Monetary Fund

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ISBN 13

9798400246098

Building Tax Capacity in Developing Countries

By: Juan Carlos Benitez,Mario Mansour,Miguel Pecho,Charles Vellutini

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Building Tax Capacity in Developing Countries

By: Juan Carlos Benitez,Mario Mansour,Miguel Pecho,Charles Vellutini

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International Monetary Fund

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ISBN 13

9798400246098

Civil Registration and Identification Glossary

By: Juan Carlos Benitez Molina,Mia Elisabeth Harbitz

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Civil Registration and Identification Glossary

By: Juan Carlos Benitez Molina,Mia Elisabeth Harbitz

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131

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Inter-American Development Bank

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ISBN 10

1597821071

ISBN 13

9781597821070

Book's by Juan Carlos Benitez

Meeting the Sustainable Development Goals in Small Developing States with Climate Vulnerabilities: Cost and Financing

Meeting the Sustainable Development Goals in Small Developing States with Climate Vulnerabilities: Cost and Financing

Civil Registration and Identification Glossary

Civil Registration and Identification Glossary

Progress of the Personal Income Tax in Emerging and Developing Countries

Progress of the Personal Income Tax in Emerging and Developing Countries

Encouraging Formal Invoicing and Reducing the VAT Impact on Low-Income individuals

Encouraging Formal Invoicing and Reducing the VAT Impact on Low-Income individuals

Building Tax Capacity in Developing Countries

Building Tax Capacity in Developing Countries

Building Tax Capacity in Developing Countries

Building Tax Capacity in Developing Countries

Civil Registration and Identification Glossary

Civil Registration and Identification Glossary

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