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Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia

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  • Giorgio Brosio
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    Abstract

    This paper address options for restructuring the revenue system of Bolivia’s subnational governments, particularly prefectures, emphasizing reduction of dependence on natural resources and strengthening of subnational tax autonomy. The paper additionally identifies tax instruments or tax bases that could be assigned exclusively to regional governments or shared with the central government, assessing their main advantages and disadvantages through a simulation of revenue generation. The results show that several options exist for increasing the tax autonomy of local governments. The tax instruments proposed in this paper carry relatively low administrative costs. In fact, the taxes proposed would not require the establishment of new agencies but could be collected by existing agencies and, in the case of energy and fuel taxes, by producing and distributing firms.

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    File URL: http://www.iadb.org/research/pub_hits.cfm?pub_id=36811755
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    Bibliographic Info

    Paper provided by Inter-American Development Bank, Research Department in its series Research Department Publications with number 4770.

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    Date of creation: Apr 2012
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    Handle: RePEc:idb:wpaper:4770

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    1. PETER BYRNE & Glenn Jenkins, 1993. "A Review Of Proposals For Tax Policies And Administration In Bolivia," Development Discussion Papers 1993-06, JDI Executive Programs.
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