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 optio...

Ամբողջական նկարագրություն

Մատենագիտական մանրամասներ
Հիմնական հեղինակ: Brosio, Giorgio
Այլ հեղինակներ: Ahmad, Ehtisham
Ձևաչափ: Ամսագիր
Լեզու:English
Հրապարակվել է: Washington, D.C. : International Monetary Fund, 2008.
Շարք:IMF Working Papers; Working Paper ; No. 2008/071
Առցանց հասանելիություն:Full text available on IMF
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100 1 |a Brosio, Giorgio. 
245 1 0 |a Political Economy of Multi-Level Tax Assignments in Latin American Countries :   |b Earmarked Revenue Versus Tax Autonomy /  |c Giorgio Brosio, Ehtisham Ahmad. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2008. 
300 |a 1 online resource (27 pages) 
490 1 |a IMF Working Papers 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a 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. 
538 |a Mode of access: Internet 
700 1 |a Ahmad, Ehtisham. 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 2008/071 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/001/2008/071/001.2008.issue-071-en.xml  |z IMF e-Library