Political Economy of Multi-Level Tax Assignments in Latin American Countries: Earmarked Revenue Versus Tax Autonomy
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.
|Date of creation:||01 Mar 2008|
|Date of revision:|
|Contact details of provider:|| Postal: |
Phone: (202) 623-7000
Fax: (202) 623-4661
Web page: http://www.imf.org/external/pubind.htm
More information through EDIRC
|Order Information:||Web: http://www.imf.org/external/pubs/pubs/ord_info.htm|
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Faguet, Jean-Paul & Sánchez, Fabio, 2008.
"Decentralization's Effects on Educational Outcomes in Bolivia and Colombia,"
Elsevier, vol. 36(7), pages 1294-1316, July.
- Jean-Paul Faguet & Fabio Sanchez, 2006. "Decentralization’s effects on educational outcomes in Bolivia and Colombia," LSE Research Online Documents on Economics 2397, London School of Economics and Political Science, LSE Library.
- Jean-Paul Faguet & Fabio Sanchez, 2006. "Decentralization´S Effects On Educational Outcomes In Bolivia And Colombia," DOCUMENTOS CEDE 002255, UNIVERSIDAD DE LOS ANDES-CEDE.
- 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Educational Outcomes In Bolivia And Colombia," STICERD - Development Economics Papers - From 2008 this series has been superseded by Economic Organisation and Public Policy Discussion Papers 47, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
- repec:ttp:itpwps:0404 is not listed on IDEAS
- Maria Flavia Ambrosiano & Massimo Bordignon, 2006. "Normative Versus Positive Theories of Revenue Assignments in Federations," Chapters, in: Handbook of Fiscal Federalism, chapter 12 Edward Elgar.
When requesting a correction, please mention this item's handle: RePEc:imf:imfwpa:08/71. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jim Beardow)or (Hassan Zaidi)
If references are entirely missing, you can add them using this form.