Notes1 This paper reviews the fiscal policy reform experience of economies in transition to a market economy, summarizes best practices, and with this background assesses the fiscal policy reforms taking place in Cuba. The paper addresses four main areas: tax policy, tax administration, budgetary and accounting practices, and public expenditure policy. One comment is warranted […]

This paper addresses technical approaches potentially useful to bioprospecting in Cuba. Previously we addressed the matter in a more general way, discussing the reasons why Cuba is a potentially rich source of bioactive materials of plant origin (Daley, 1997). Definitions of some terms used in the paper are given below in a box. The approaches […]

Notes1 This essay proposes a framework of a mixed constitution for a free Cuba. By “free” I mean a republican, i.e., representative regime where the government is the product of competitive elections and the population enjoys judicially safeguarded political and civil rights.2 By “mixed” I mean one that, in keeping with Aristotle’s advice, incorporates several […]

Notes1 A small, island economy with a limited natural resource base, Cuba has traditionally depended on flows of goods, services and capital from abroad to increase its national wealth.2 The high degree of openness of the Cuban economy, and hence the disproportionate importance of the external sector, can be illustrated with a few statistics. In […]