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...
| প্রধান লেখক: | |
|---|---|
| অন্যান্য লেখক: | |
| বিন্যাস: | পত্রিকা |
| ভাষা: | English |
| প্রকাশিত: |
Washington, D.C. :
International Monetary Fund,
2008.
|
| মালা: | IMF Working Papers; Working Paper ;
No. 2008/071 |
| অনলাইন ব্যবহার করুন: | Full text available on IMF |