Taxing natural resource extraction is one of the many alternatives that countries have to expand fiscal space for social
protection. Governments normally use a mix of taxes and social security contributions to fund social protection, combined with
othe optio s e plai ed i the pape , Fis al “pa e fo “o ial Protection: Options to Expand Social Investments in 187
Cou t ies .
6. References
Aresti, M. L. 2016. Oil and gas revenue sharing in Bolivia, Revenue sharing case study, Natural Resource Governance
Institute. Boadway, R; Flatters F. 1993. The taxation of natural resources
– Principles and policy issues, Policy Research working papers No.
WPS 1210 Washington, DC, World Bank. Ce te fo E o o i a d Poli ‘esea h CEP‘ . Boli ia`s
e o o u de E o i g aphs , in The Americas Blog.
Available at: http:cepr.netblogsthe-americas-blogbolivias- economy-under-evo-in-10-graphs [31 Aug. 2016].
Ernst, C. Forthcoming. Revenues from extractive industries: An opportunity to finance sustainable social spending Geneva,
International Labour Organization. Ministry of Planning and Development. 2016. Inversión Sectorial
La Paz. Available at: www.vipfe.gob.boindex.php?opcion=com_contenidover=cont
enidoid=2189 id_item=704 [31 Aug. 2016]. Ortiz, I.; Cummins M.; Karunanethy K. 2015. Fiscal space for
social protection: Options to expand social investments in 187 countries, ESS Working Paper No. 48 Geneva, International
Labour Office.
Stratfor. 2015. Bolivia`s natural gas sector is under threat. Available at: https:www.stratfor.comanalysisbolivias-
natural-gas-sector-under-threat [31 Aug. 2016]. United National Conference on Trade and Development
UNCTAD. 2014. Trade and Development Report, 2014 New York and Geneva, United Nations.
3 .
Brazil: Cadastro Único
7
Operating a registry through a national public bank: The Cadast o Ú i o data ase o e s o e thi d of B azil s populatio .
Cadastro Único could progressively be used as the reference registry for the whole social protection system including
contributory schemes. Officially created in 2001, Cadastro Único is a shared registry for
B azil s ul e a le populatio , defi ed as households ea ing half of the minimum wage per capita about US170 per month.
Operated by a public bank, Caixa Econômica Federal, Cadastro Ú i o is o siste t ith B azil s de e t alizatio effo ts. The
registry provides municipalities with clear roles and responsibilities, minimizes data collection efforts, and ensures
consistency and efficiency of the social protection system. The si gle egist s ai lie t is the Fa il G a t Bolsa
Família programme. Bolsa Família disbursed more than 13 million payments per month in 2013.
1. Main lessons learned
The olle tio a d o pilatio of data o B azil s poo and
vulnerable population
has enabled
local governments and policy-makers to develop a better
7
This chapter was authored by Thibault van Langenhove of the ILO, and Joana Mostafa and Natália Sátyro of Cadastro Único and reviewed
by Isabel Ortiz, Valerie Schmitt, Helmut Schwarzer and Fabio Durán of the ILO. It was first published in October 2014.
