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: International Monetary Fund, Washington, DC USA|
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.:
- Jean-Paul Faguet & Fabio Sanchez, 2006.
"Decentralization´S Effects On Educational Outcomes In Bolivia And Colombia,"
002255, UNIVERSIDAD DE LOS ANDES-CEDE.
- Faguet, Jean-Paul & Sánchez, Fabio, 2008. "Decentralization's Effects on Educational Outcomes in Bolivia and Colombia," World Development, 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Educational Outcomes In Bolivia And Colombia," STICERD - Development Economics Papers - From 2008 this series has been superseded by Economic Organisation and Public Policy Discussion Papers 47, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
- 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 Publishing.
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.