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Introduction. The present study was designed to assess the efficacy of an intervention (i.e., initially VRET) on the clinical symptomatology of patients suffering from anxiety disorders. Unfortunately, the patient only carried out a single VRET exercise, which did not cause her anxiety. Therefore, the intervention was modified to fit the patient’s prevailing needs. Moreover, we aimed to explore the presence of SGs. This research also had the specific intention to implement an EBP approach in the care of the patient. 
Methods. This case study consisted of a multiple baseline design. Our sample consisted of one patient with GAD and agoraphobia. The present study incorporates the data collected during the first eight sessions of the therapeutic intervention. In each session, we investigated the evolution of several anxiety-related variables such as the intensity of the anxiety, anxiety-related physical symptoms, the frequency of the avoidance, the anticipation of the feared stimuli, and the sense of self-efficacy in regard to facing the feared stimuli. The effect size of the treatment was measured by the method of Percentage of Nonoverlapping Data (PND). Moreover, the presence of SGs was determined in accordance with the criteria established by Tang and DeRubeis (1999).
Hypotheses. We hypothesized that there would be a decrease in participants’ anxiety during the psychological intervention compared to their pre-treatment anxiety. More specifically, the intensity of the anxiety, the anxiety-related physical symptoms, the frequency of the avoidance, and the anticipation of the feared stimuli would lessen and the sense of self-efficacy in regard to facing the feared stimuli would increase. Furthermore, we expected to detect SGs in the evolution of clinical symptomatology.
Results. The intervention led to a decrease in the patient’s avoidance behaviors and the anxiety-related physical symptom dizziness intensity. Moreover, there was an SG between sessions four and five in the intensity of dizziness felt by the patient.
Conclusion. These results suggest that the first sessions of therapeutic intervention can lead to an amelioration of the patient’s symptomatology, in this case, a decrease in avoidance behaviors and dizziness intensity. It also confirmed the presence of SGs in psychological intervention for anxiety disorders. It would be interesting to analyze the data again once the intervention is completed, with the hope to find further amelioration of the clinical symptomatology and/or other SGs. More research on VRET, SGs, and the implementation of EBP in clinical practice is necessary.

Virtual Reality Exposure Therapy --- Anxiety disorders --- Sudden gains --- Evidence-based practice --- Sciences sociales & comportementales, psychologie > Traitement & psychologie clinique

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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.

Macroeconomics --- Economics: General --- Personal Finance -Taxation --- Public Finance --- Taxation --- Corporate Taxation --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Equity, Justice, Inequality, and Other Normative Criteria and Measurement --- Taxation, Subsidies, and Revenue: General --- Business Taxes and Subsidies --- Economic & financial crises & disasters --- Economics of specific sectors --- Public finance & taxation --- Corporate & business tax --- Personal income tax --- Taxes --- Revenue administration --- Income tax systems --- Corporate income tax --- Income and capital gains taxes --- Currency crises --- Informal sector --- Economics --- Income tax --- Revenue --- Corporations --- United States

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The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). Although these aspects of the tax system have little direct effect on public finances, they affect many people and how those people make decisions or impact the positioning of certain regions relative to the rest of the country. Both are of social and political scope that is disproportionate to their magnitude of tax revenue collection, which is why their design must remain focused in its most strategic sense.

Peru --- Money and Monetary Policy --- International Economics --- Taxation --- Macroeconomics --- Foreign Exchange --- Public Finance --- Monetary Policy --- International Agreements and Observance --- International Organizations --- Taxation, Subsidies, and Revenue: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Aggregate Factor Income Distribution --- Monetary economics --- International institutions --- Public finance & taxation --- Currency --- Foreign exchange --- Monetary policy --- International organization --- Income tax systems --- Taxes --- Income and capital gains taxes --- Income --- National accounts --- Tax collection --- Revenue administration --- Real exchange rates --- International agencies --- Income tax --- Tax administration and procedure --- Tax incentives

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This study provides an overview of tax structures in LAC before the COVID-19 pandemic, compares it to OECD countries, and provides recommendations for growth-friendly and inclusive tax policy reforms. LAC countries collect significantly lower tax revenue relative to OECD countries and have tax structures that rely excessively on corporate-income taxes (CIT) while personal-income taxes (PIT) remain largely underutilized. LAC countries could strengthen their PIT to mobilize revenue and improve progressivity by addressing critical design flaws. Possible adverse growth effects could be mitigated by providing incentives to labor force participation and formalization (e.g., through earned-income tax credits). The ongoing global corporate income tax reforms present a great opportunity to reassess thoroughly the CIT in LAC. Specifically, reforms would need to focus on aligning CIT statutory rates with those of other regions—when assessed to be relatively high—to attract investment and alleviate profit shifting, and on broadening the corporate tax base. Value-added taxes (VAT) could be improved by tackling exemptions and reduced rates. Furthermore, while estimates of additional revenue from levying the VAT on the digital economy appear modest, taxing this sector as others in the economy is critical to avoid further tax base erosion.

Macroeconomics --- Economics: General --- Taxation --- Personal Finance -Taxation --- Corporate Taxation --- Public Finance --- Fiscal Policy --- Taxation, Subsidies, and Revenue: General --- Measurement of Economic Growth --- Aggregate Productivity --- Cross-Country Output Convergence --- Economywide Country Studies: Latin America --- Caribbean --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Business Taxes and Subsidies --- Economic Growth and Aggregate Productivity: General --- Economic & financial crises & disasters --- Economics of specific sectors --- Public finance & taxation --- Corporate & business tax --- Economic growth --- Personal income tax --- Taxes --- Corporate income tax --- Revenue administration --- Income tax systems --- Income and capital gains taxes --- Currency crises --- Informal sector --- Economics --- Income tax --- Corporations --- Revenue --- Economic development --- Chile

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In October 2021, the MEF asked Congress for the delegation of powers to legislate on tax matters with the aim of increasing tax collections and doing so by adding progressivity to the Peruvian tax system. The initiative being developed by the MEF contains (tentatively, to date) around 40 specific measures—some administrative, others related to tax policy—that the MEF hopes will, as a whole, generate additional revenue for the treasury. The tax collection impact of quite a few of the measures (including those pertaining to the mining sector) has not been estimated, whereas the measures for which there is a calculation are estimated to bring in a little over 1 percent of GDP in revenues. Given Peru’s low level of tax collections, both relative to its own historical trends as well as those of other countries in the region, the amount expected to be collected with the proposed reform is modest. However, increasing tax collections by enhancing progressivity would appear to be the right approach.

Peru --- Money and Monetary Policy --- International Economics --- Taxation --- Macroeconomics --- Natural Resource Extraction --- Monetary Policy --- International Agreements and Observance --- International Organizations --- Taxation, Subsidies, and Revenue: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Aggregate Factor Income Distribution --- Industry Studies: Primary Products and Construction: General --- Monetary economics --- International institutions --- Public finance & taxation --- Extractive industries --- Monetary policy --- International organization --- Income and capital gains taxes --- Taxes --- Income tax systems --- Income --- National accounts --- Mining sector --- Economic sectors --- Tax incidence --- Tax policy --- International agencies --- Income tax --- Mineral industries --- Tax administration and procedure