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Political Economy of Multi-Level Tax Assignments in Latin American Countries

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  • Giorgio Brosio
  • Ehtisham Ahmad
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    Abstract

    A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to weak subnational accountability and soft budget constraints. The paper explores the options for expanding subnational taxation in Latin America. A range of subnational tax instruments might be considered, but interactions between new tax assignments and the system of transfers is important from a political economy perspective.

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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Working Papers with number 08/71.

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    Length: 27
    Date of creation: 01 Mar 2008
    Date of revision:
    Handle: RePEc:imf:imfwpa:08/71

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    Keywords: Intergovernmental fiscal relations; Latin America; Tax reforms; taxation; property tax; tax administration; tax collections; tax rates; tax base; income taxes; tax reform; tax revenue; personal income taxes; tax assignments; budget constraint; budget constraints; environmental taxes; tax systems; intergovernmental fiscal; tax autonomy; sales tax; fiscal relations; fiscal discipline; fiscal adjustment; taxing powers; tax bases; property taxation; subnational taxes; personal income tax; fiscal federalism; fiscal affairs department; central tax; fiscal affairs; flat tax rate; tax increases; state taxes; tax administrations; regional tax; business taxation; taxation of business; tax instruments; property taxes; tax income; fiscal decentralization; tax revenues; tax system; assignment of taxes; excise taxes; indirect taxation; interest payments; debt service; corporate income tax; fiscal authority; local taxes; vertical fiscal imbalance; tax countries; federal tax; tax competition; tax instrument; fiscal effort; fiscal imbalance; fiscal responsibility; fiscal adjustment policies; international tax; intergovernmental fiscal relation; total tax revenue; taxes property; fiscal management; central taxes; export taxes; tax burden; public expenditure; national tax association; fiscal crises; fiscal performance; fiscal problems; fiscal stresses; tax share; tax exporting; company income tax; property tax systems; fiscal reforms; fiscal relation; capital expenditure; consumption taxes; public finances; tax on value; tax assignment; progressive ? tax; tax potential; fiscal responsibility laws; tax exemptions; capital expenditures; uniform tax rate; direct tax; domestic taxes; federal taxes; direct taxes; flat tax; indirect taxes; single tax rate; public finance; tax policy; tax powers; uniform tax;

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    1. Jean-Paul Faguet & Fabio Sanchez, 2006. "Decentralization´S Effects On Educational Outcomes In Bolivia And Colombia," DOCUMENTOS CEDE, UNIVERSIDAD DE LOS ANDES-CEDE 002255, UNIVERSIDAD DE LOS ANDES-CEDE.
    2. Olga Lucia Acosta & Richard M. Bird, 2003. "The Dilemma of Decentralization in Colombia," International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto 0404, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
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    Cited by:
    1. Andrea Bonilla Bolanos, 2012. "External vulnerabilities and economic integration. Is the Union of South American Nations a promising project?," Working Papers, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure 1238, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure.
    2. Jonas Frank, 2010. "Towards a Fiscal Pact : The Political Economy of Decentralization in Bolivia," World Bank Other Operational Studies 12737, The World Bank.

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