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.
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- Jean-Paul Faguet & Fabio Sanchez, 2006.
"Decentralization’s effects on educational outcomes in Bolivia and Colombia,"
LSE Research Online Documents on Economics
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- Jean-Paul Faguet & Fabio Sanchez, 2006. "Decentralization´S Effects On Educational Outcomes In Bolivia And Colombia," DOCUMENTOS CEDE 002255, UNIVERSIDAD DE LOS ANDES-CEDE.
- 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.
- 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.
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