scholarly journals Repercussions of COVID-19 on the Ecuadorian tax system and its ranking compared to other countries

2021 ◽  
pp. 12-20
Author(s):  
Pamela Elizabeth Roque-Valarezo ◽  
María de los Ángeles Yumbo-Gúzman ◽  
Milca Orellana
Keyword(s):  
Latin America ◽  
Latin American ◽  
Income Tax ◽  
Value Added ◽  
Reliable Information ◽  
Direct Impact ◽  
Cross Sectional ◽  
Tax System ◽  
Local Companies ◽  
Latin American Countries

Tax systems are essential for the collection of taxes, since the economic spending of the countries depends on them; Among the items we have the Income Tax (IR) and the Value Added Tax (VAT), which are the highest income obligations that Ecuador has. This article aims to analyze the repercussions caused by the COVID-19 pandemic in the collection systems of Ecuador compared to the countries of Latin America. For this purpose, a descriptive-documentary cross-sectional methodology was carried out in order to obtain true, reliable information from indexed databases that were verified and approved by different researchers. The results show that COVID-19 had a direct impact on the economies of Latin American countries, especially in the first half of 2020, however, the policies adopted by governments, precisely in Ecuador, helped reduce the burden of the crisis, by deferring the payment of taxes, which generated momentary relief for local companies.

scholarly journals Predictors of COVID-19 Fatality: A Worldwide Analysis of the Pandemic over Time and in Latin America

2022 ◽  
Author(s):  
Dayana Rojas ◽  
Jorge Saavedra ◽  
Mariya Petrova ◽  
Yue Pan ◽  
José Szapocznik
Keyword(s):  
Latin America ◽  
Latin American ◽  
Strong Association ◽  
Case Fatality ◽  
Cross Sectional Study ◽  
Fatality Rate ◽  
Cross Sectional ◽  
The Difference ◽  
Latin American Countries ◽  
Risk Ratios

AbstractSARS-CoV-2 has infected over one hundred million people worldwide and has affected Latin America particularly severely in terms of both cases and deaths. This study aims to determine the association between SARS-CoV-2 testing and COVID-19 fatality rate worldwide over 8 months and to examine how this relationship differs between Latin America and all other countries. This cross-sectional study used March 2021 data from 169 countries. Multivariate regressions predicted COVID-19 fatality (outcome) from the number of SARS-CoV-2 tests (exposure), while controlling for other predictors. Results for March 2021 were compared to results from June 2020. Additionally, results for Latin America were also compared to all other countries except Latin American for March 2021. SARS-CoV-2 testing was associated with a significant decrease in COVID-19 fatality rate in both June 2020 and March 2021 (RR = 0.92; 95% CI 0.87–0.96 and RR = 0.86; 95% CI 0.74–1.00, respectively). SARS-CoV-2 testing was associated with a significant decrease in COVID-19 fatality rate in Latin American countries but not in all other countries (RR = 0.45; 95% CI 0.23–0.89 and RR = 0.95; 95% CI 0.82–1.11, respectively). However, the difference between the risk ratios for June 2020 and March 2021 and between the risk ratios for Latin America and all other countries were not statistically significant. Increased SARS-CoV-2 testing may be a significant predictor of lower COVID-19 case fatality rate, specifically in Latin American countries, due to the existence of a strong association, which may have driven the worldwide results.

Informality will limit tax options in Bolivia and Peru

2017 ◽  
Keyword(s):  
Latin America ◽  
Latin American ◽  
Informal Sector ◽  
Income Tax ◽  
Tax Base ◽  
Content Type ◽  
Common Features ◽  
Alternative Sources ◽  
Market Liberalisation ◽  
Latin American Countries

Subject Labour informality and the tax base. Significance Peru and Bolivia are among the Latin American countries with the highest levels of informality in their employment structures. Informality takes various forms, but one of its common features is escape from the tax net. In the pursuit of raising government incomes, various policies are being adopted to draw firms into formality and make them pay income tax and social security contributions. Impacts A large informal sector is likely to persist longer in Peru and Bolivia than most other countries in Latin America. A protracted downturn in tax revenues from extractives may force authorities to tap into alternative sources of revenue. The scale of illicit activity, not least in drug-related activities, will continue to be an obstacle to reducing informality. Political opposition will militate against radical labour market liberalisation.

scholarly journals Original research Socio-demographic patterning of self-reported physical activity and sitting time in Latin American countries: findings from ELANS

2019 ◽  
Vol 19 (1) ◽  
Author(s):  
Gerson Luis de Moraes Ferrari ◽  
◽  
Irina Kovalskys ◽  
Mauro Fisberg ◽  
Georgina Gómez ◽  
...  
Keyword(s):  
Physical Activity ◽  
Latin America ◽  
Latin American ◽  
Self Report ◽  
Sitting Time ◽  
Original Research ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Education Levels ◽  
Latin American Countries

Abstract Background Low levels of physical activity (PA) and prolonged sitting time (ST) increase the risk of non-communicable diseases and mortality, and can be influenced by socio-demographic characteristics. The aim of this study was to use self-report data to characterise socio-demographic patterns of PA and ST in eight Latin American countries. Methods Data were obtained from the Latin American Study of Nutrition and Health (ELANS), a household population-based, multi-national, cross-sectional survey (n = 9218, aged 15–65 years), collected from September 2014 to February 2015. Transport and leisure PA and ST were assessed using the International Physical Activity Questionnaire–long version. Overall and country-specific mean and median levels of time spent in transport and leisure PA and ST were compared by sex, age, socioeconomic and education level. Results Mean levels of transport and leisure PA were 220.3 min/week (ranging from 177.6 min/week in Venezuela to 275.3 min/week in Costa Rica) and 316.4 min/week (ranging from 272.1 min/week in Peru to 401.4 min/week in Ecuador). Transport and leisure PA were higher (p < 0.005) in men than women with mean differences of 58.0 and 34.0 min/week. The mean and median for transport PA were similar across age groups (15–29 years: mean 215.5 and median 120 min/week; 30–59 years: mean 225.0 and median 120 min/week; ≥60 years: mean 212.0 and median 120 min/week). The median time spent in transport and leisure PA between three strata of socioeconomic and education levels were similar. The prevalence of not meeting PA recommendations were 69.9% (95% CI: 68.9–70.8) for transport and 72.8% (95% CI: 72.0–73.7) for leisure. Men, younger people (15–29 years), individuals with higher socioeconomic and education levels spent significantly (p < 0.001) more time sitting than women, older people (30–59 years and ≥ 60 years) and those in the middle and low socioeconomic and education groups, respectively. Conclusions Transport and leisure PA and ST range widely by country, sex, and age group in Latin America. Programs for promoting leisure and transport PA and reducing ST in Latin America should consider these differences by age and gender and between countries. Trial registration ClinicalTrials.Gov NCT02226627. Retrospectively registered on August 27, 2014.

Impact of the Patent Cooperation Treaty in Latin America

2020 ◽  
Vol 69 (8) ◽  
pp. 803-822
Author(s):  
Juan I Correa ◽  
Carlos M Correa
Keyword(s):  
Latin America ◽  
Free Trade ◽  
Latin American ◽  
Patent Protection ◽  
Free Trade Agreements ◽  
Trade Agreements ◽  
Trips Agreement ◽  
Patent Cooperation Treaty ◽  
Local Companies ◽  
Latin American Countries

Abstract This study shows that the main beneficiaries of the Patent Cooperation Treaty (PCT) in three Latin American countries, which adhered to it as a result of the obligations provided for in free trade agreements, have been non-residents rather than local companies and individual inventors. This rebuts the frequently made argument that acceding to the PCT would generate incentives for local innovation and benefit local inventors by boosting their capacity to protect their developments in third countries. In the three countries considered in this study, the number of patents granted increased after accession to the treaty. This points to the risk of an erosion of the countries’ flexibilities in designing and implementing patent policies, as allowed by the TRIPS Agreement, with respect to the standards applied to assess eligibility for patent protection.

scholarly journals The prevalence of metabolic syndrome in Latin America: a systematic review

2011 ◽  
Vol 14 (10) ◽  
pp. 1702-1713 ◽  
Author(s):  
F Márquez-Sandoval ◽  
G Macedo-Ojeda ◽  
D Viramontes-Hörner ◽  
JD Fernández Ballart ◽  
J Salas Salvadó ◽  
...  
Keyword(s):  
Systematic Review ◽  
Metabolic Syndrome ◽  
Latin America ◽  
Latin American ◽  
Hdl Cholesterol ◽  
Joint Analysis ◽  
Cross Sectional ◽  
Multi Centre Study ◽  
Mature Adult ◽  
Latin American Countries

AbstractObjectiveTo assess the available data on the prevalence of metabolic syndrome (MS) in Latin-American countries.DesignSystematic review. Searches were carried out in PubMed, ISIWeb, SCielo and Redalyc, using ‘metabolic syndrome x’ and ‘prevalence’ as keywords for titles and/or abstracts. Articles selected were cross-sectional studies in Latin-American countries, whose main objective was to study MS and whose study population is described below. MS must be determined using Adult Treatment Panel III criteria. Twelve studies with these criteria were selected, one of which was multi-centric.SettingLatin America.SubjectsApparently healthy subjects aged 18–65 years (including young adult, mature adult and elderly populations) of both genders.ResultsThe general prevalence (weighted mean) of MS in Latin-American countries was 24·9 (range: 18·8–43·3) %. MS was slightly more frequent in women (25·3 %) than in men (23·2 %), and the age group with the highest prevalence of MS consisted of those over 50 years of age. The most frequent components of MS were low HDL cholesterol levels (62·9 %) and abdominal obesity (45·8 %). Similar outcomes were obtained from the multi-centre study on Latin-American populations analysed.ConclusionsThe present review brings us closer to an understanding of the prevalence of MS in Latin-American countries. However, it is not possible to know the full scope of the problem, partly because data from some countries are not available, and because the methodological differences among the studies published up to the present limit a joint analysis of their results.

Party Systems and Redistribution in Democratic Latin America

2021 ◽  
Author(s):  
Vincent Mauro
Keyword(s):  
Latin America ◽  
Latin American ◽  
Party Systems ◽  
The Political ◽  
Political Elites ◽  
Cross Sectional ◽  
Contemporary Politics ◽  
Political Left ◽  
Latin American Countries ◽  
Over Time

A redistributive wave across Latin America provided credence to existing explanations that emphasize the importance of democracy and the political left for democratic redistribution. Yet, neither of these theories tells the entire story behind the contemporary politics of inequality in Latin America. This article stresses the importance of party systems for democratic redistribution, especially their role in increasing the scope of social policy as well as igniting competitive electoral environments that incentivize political elites to redistribute, leading to the amelioration of inequality over time. Utilizing a time-series cross-sectional dataset on fifteen Latin American countries covering the period of 1990–2015, and extending the analysis to sixty-five global democracies, this article finds that countries with institutionalized party systems exhibit greater income redistribution and lower levels of inequality than those with inchoate counterparts.

scholarly journals Association between Perceived Neighborhood Built Environment and Walking and Cycling for Transport among Inhabitants from Latin America: The ELANS Study

2020 ◽  
Vol 17 (18) ◽  
pp. 6858
Author(s):  
Gerson Ferrari ◽  
André Oliveira Werneck ◽  
Danilo Rodrigues da Silva ◽  
Irina Kovalskys ◽  
Georgina Gómez ◽  
...  
Keyword(s):  
Latin America ◽  
Built Environment ◽  
Latin American ◽  
Cross Sectional Study ◽  
Neighborhood Environment ◽  
Cross Sectional ◽  
Nationally Representative ◽  
Alternative Routes ◽  
Neighborhood Built Environment ◽  
Latin American Countries

Purpose: This study aimed to examine the associations of the perceived neighborhood built environment with walking and cycling for transport in inhabitants from Latin American countries. Methods: This cross-sectional study involved 9218 participants (15–65 years) from the Latin American Study of Nutrition and Health, which included a nationally representative sample of eight countries. All participants completed the International Physical Activity Questionnaire-Long Form for measure walking and cycling for transport and the Neighborhood Environment Walkability Scale-Abbreviated. Furthermore, perceived proximity from home to public open spaces and shopping centers was assessed. Results: Perceived land use mix-access (OR: 1.32; 95%CI: 1.16,1.50) and the existence of many alternative routes in the neighbourhood (1.09 1.01,1.17) were associated with higher odds of reporting any walking for transport (≥10 min/week). Perceived slow speed of traffic (1.88 1.82,1.93) and few drivers exceeding the speed limits (1.92; 1.86,1.98) were also related to higher odds of reporting any walking for transport. The odds of reporting any cycling for transport (≥10 min/week) were higher in participants perceiving more walking/cycling facilities (1.87 1.76,1.99), and better aesthetics (1.22 1.09,1.38). Conclusions: Dissimilar perceived neighborhood built environment characteristics were associated with walking and cycling for transport among inhabitants from Latin America.

Life expectancy and trade openness: causality in Latin America

2020 ◽  
Vol 47 (10) ◽  
pp. 1265-1281
Author(s):  
Mert Akyuz ◽  
Cagin Karul ◽  
Ibrahim Demir
Keyword(s):  
Latin America ◽  
Life Expectancy ◽  
Granger Causality ◽  
Latin American ◽  
Trade Openness ◽  
Specific Region ◽  
Cross Sectional ◽  
Content Type ◽  
The Impact ◽  
Latin American Countries

PurposeThe aim of this research is to investigate the causal relationship between trade openness (TO) and life expectancy (LE) at birth in Latin American countries over the period of 1980–2014.Design/methodology/approachThe bootstrap panel Granger causality test proposed by Emirmahmutoglu and Kose (2011) was used to determine the direction of causality in the presence of cross-sectional dependency and heterogeneity among Latin American countries. Also, four different tests were employed in order to determine the cross-sectional dependency and slope homogeneity. The stationarity properties of variables were inspected by employing a unit root test.FindingsThe findings indicated that Granger causality existed between TO and LE, at birth which was running from the former to the latter for panel. On a country basis, TO Granger caused LE at birth for countries with low level of economic development and higher taxes on income and profits.Practical implicationsThis study provides new insights for policymaking regarding the role of TO in achieving comprehensive economic reforms to increase LE at birth during a period of intense trade rivalry across nations.Originality/valueAlthough research in the literature has mainly focused on the impact of TO on LE at birth with panel data, most studies ignored the regional effects. It is the authors’ concern that the direction of causality can be country-specific and have regional characteristics. In this regard, instead of dividing countries for a specific region into two parts such as developing and developed, the authors investigated the pattern of trade–health link for a specific region, Latin America.

scholarly journals COVID-19 Mortality Rate and Its Incidence in Latin America: Dependence on Demographic and Economic Variables

2021 ◽  
Vol 18 (13) ◽  
pp. 6900
Author(s):  
Javier Cifuentes-Faura
Keyword(s):  
Latin America ◽  
Mortality Rate ◽  
Population Density ◽  
Life Expectancy ◽  
Latin American ◽  
Positive Influence ◽  
Death Rates ◽  
Per Capita ◽  
Latin American Countries ◽  
Quality Infrastructure

The pandemic caused by COVID-19 has left millions infected and dead around the world, with Latin America being one of the most affected areas. In this work, we have sought to determine, by means of a multiple regression analysis and a study of correlations, the influence of population density, life expectancy, and proportion of the population in vulnerable employment, together with GDP per capita, on the mortality rate due to COVID-19 in Latin American countries. The results indicated that countries with higher population density had lower numbers of deaths. Population in vulnerable employment and GDP showed a positive influence, while life expectancy did not appear to significantly affect the number of COVID-19 deaths. In addition, the influence of these variables on the number of confirmed cases of COVID-19 was analyzed. It can be concluded that the lack of resources can be a major burden for the vulnerable population in combating COVID-19 and that population density can ensure better designed institutions and quality infrastructure to achieve social distancing and, together with effective measures, lower death rates.

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