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Political Economy of Multi-Level Tax Assignments in Latin American Countries: Earmarked Revenue Versus Tax Autonomy

  • Giorgio Brosio
  • Ehtisham Ahmad
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    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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    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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    1. Jean-Paul Faguet & Fabio Sanchez, 2006. "Decentralization’S Effects On Educational Outcomes In Bolivia And Colombia," STICERD - Development Economics Papers - From 2008 this series has been superseded by Economic Organisation and Public Policy Discussion Papers 47, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    2. Olga Lucia Acosta & Richard M. Bird, 2003. "The Dilemma of Decentralization in Colombia," International Tax Program Papers 0404, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
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