Descripción: “...Through a statistical-documentary review, this paper aims to examine the tax system of some of the main Latin American countries, with a particular focus on the Colombian case. ...”

Descripción: “...After an overview of the historical evolution of Chinese aid to the region, and an attempt to quantify the amount of Chinese aid received by LAC as compared to other developing regions, this paper considers the three main motives which may drive China to provide aid, such as the needs of the recipient, the institutional characteristics of the beneficiary, and the political and economic interests of the donor country. ...”