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...
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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
2008.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2008/071 |
| 在線閱讀: | Full text available on IMF |