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

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  • Brosio, Giorgio

Abstract

This paper addresses 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.

Suggested Citation

  • Brosio, Giorgio, 2012. "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," IDB Publications (Working Papers) 3956, Inter-American Development Bank.
    • Handle: RePEc:idb:brikps:3956
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    References listed on IDEAS

    as
    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.
    2. Ter-Minassian, Teresa & Jiménez, Juan Pablo, 2011. "Macroeconomic challenges of fiscal decentralization in Latin America in the aftermath of the global financial crisis," Macroeconomía del Desarrollo 5344, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Vicente Fretes Cibils & Teresa Ter-Minassian & J. Sebastián Scrofina & Federico Ortega & Germán Ríos & Alejandro Rasteletti & Arturo Ramírez Verdugo & Emilio Pineda & Jorge Martínez-Vázquez & Cristián, 2015. "Decentralizing Revenue in Latin America: Why and How (Executive Summary)," IDB Publications (Books), Inter-American Development Bank, number 88387 edited by Vicente Fretes Cibils & Teresa Ter-Minassian, February.
    2. Ahmad, Ehtisham & Brosio, Giorgio & Jiménez, Juan Pablo, 2019. "Options for retooling property taxation in Latin America," Macroeconomía del Desarrollo 45021, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    3. James Alm, 2015. "Financing Urban Infrastructure: Knowns, Unknowns, And A Way Forward," Journal of Economic Surveys, Wiley Blackwell, vol. 29(2), pages 230-262, April.
    4. Fretes Cibils, Vicente & Ter-Minassian, Teresa & Scrofina, J. Sebastián & Ortega, Federico & Ríos, Germán & Rasteletti, Alejandro & Ramírez Verdugo, Arturo & Pineda, Emilio & Martínez-Vázquez, Jorge &, 2015. "Decentralizing Revenue in Latin America: Why and How (Executive Summary)," IDB Publications (Books), Inter-American Development Bank, number 6829, March.

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    More about this item

    Keywords

    Taxation; pulic finance; Tax reform; Tax autonomy; Subnational governments; Prefectures;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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