Political Economy of Multi - Level Tax Assignments in Latin American Countries:Earmarked Revenue Versus Tax Autonomy
AbstractA 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 InfoPaper provided by International Monetary Fund in its series IMF Working Papers with number 08/71.
Date of creation: 01 Mar 2008
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This paper has been announced in the following NEP Reports:
- NEP-ALL-2008-05-10 (All new papers)
- NEP-PBE-2008-05-10 (Public Economics)
- NEP-POL-2008-05-10 (Positive Political Economics)
- NEP-PUB-2008-05-10 (Public Finance)
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