Decentralizing Revenue in Latin America: Why and How (Executive Summary)
This book analyzes the reasons for lackluster performance selected Latin American countries in mobilizing subnational own-source revenues and explores policy options to increase these revenues as efficiently and equitably as possible. Seven case studies--Argentina, Bolivia, Brazil, Colombia, Mexico, Peru, and Venezuela--span a wide range of characteristics, including federal and unitary countries, different geographical sizes, levels of economic development, and degrees of revenue decentralization. In this book, subnational governments include both intermediate and local levels of government, which are distinguished in the case studies. Together, the case studies provide a reasonably representative picture of the challenges faced throughout Latin America in mobilizing subnational own-source revenues in a manner that supports equitable growth.
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Language: | English |
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Inter-American Development Bank
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Subjects: | Municipal Management, Fiscal Management, Decentralization, Tax Collection, H27 - Other Sources of Revenue, H26 - Tax Evasion and Avoidance, H25 - Business Taxes and Subsidies, H24 - Personal Income and Other Nonbusiness Taxes and Subsidies, H23 - Externalities • Redistributive Effects • Environmental Taxes and Subsidies, H22 - Incidence, H21 - Efficiency • Optimal Taxation H7 - State and Local Government • Intergovernmental Relations H3 - Fiscal Policies and Behavior of Economic Agents, Taxation;Latin America;Fiscal dependence;Intergovernmental transfers;Decentralization;Subnational governments;Subnational revenue mobilization, |
Online Access: | http://dx.doi.org/10.18235/0012573 https://publications.iadb.org/en/decentralizing-revenue-latin-america-why-and-how-executive-summary |
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dig-bid-node-169242024-07-10T22:58:57ZDecentralizing Revenue in Latin America: Why and How (Executive Summary) 2015-03-09T00:00:00+0000 http://dx.doi.org/10.18235/0012573 https://publications.iadb.org/en/decentralizing-revenue-latin-america-why-and-how-executive-summary Inter-American Development Bank Municipal Management Fiscal Management Decentralization Tax Collection H27 - Other Sources of Revenue H26 - Tax Evasion and Avoidance H25 - Business Taxes and Subsidies H24 - Personal Income and Other Nonbusiness Taxes and Subsidies H23 - Externalities • Redistributive Effects • Environmental Taxes and Subsidies H22 - Incidence H21 - Efficiency • Optimal Taxation H7 - State and Local Government • Intergovernmental Relations H3 - Fiscal Policies and Behavior of Economic Agents Taxation;Latin America;Fiscal dependence;Intergovernmental transfers;Decentralization;Subnational governments;Subnational revenue mobilization This book analyzes the reasons for lackluster performance selected Latin American countries in mobilizing subnational own-source revenues and explores policy options to increase these revenues as efficiently and equitably as possible. Seven case studies--Argentina, Bolivia, Brazil, Colombia, Mexico, Peru, and Venezuela--span a wide range of characteristics, including federal and unitary countries, different geographical sizes, levels of economic development, and degrees of revenue decentralization. In this book, subnational governments include both intermediate and local levels of government, which are distinguished in the case studies. Together, the case studies provide a reasonably representative picture of the challenges faced throughout Latin America in mobilizing subnational own-source revenues in a manner that supports equitable growth. Inter-American Development Bank Vicente Fretes Cibils Teresa Ter-Minassian J. Sebastián Scrofina Federico Ortega Germán Ríos Alejandro Rasteletti Arturo Ramírez Verdugo Emilio Pineda Jorge Martínez-Vázquez Cristián Sepúlveda Gustavo Canavire-Bacarreza Jannet Zenteno Irina España Eljaiek Fabio Sánchez Torres Giorgio Brosio Ivana Templado Cynthia Moskovits Marcela Cristini Sebastián Auguste Daniel ArtanaVicente Fretes Cibils Teresa Ter-Minassian Books application/pdf IDB Publications Latin America en |
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America del Norte |
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Biblioteca Felipe Herrera del BID |
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Municipal Management Fiscal Management Decentralization Tax Collection H27 - Other Sources of Revenue H26 - Tax Evasion and Avoidance H25 - Business Taxes and Subsidies H24 - Personal Income and Other Nonbusiness Taxes and Subsidies H23 - Externalities • Redistributive Effects • Environmental Taxes and Subsidies H22 - Incidence H21 - Efficiency • Optimal Taxation H7 - State and Local Government • Intergovernmental Relations H3 - Fiscal Policies and Behavior of Economic Agents Taxation;Latin America;Fiscal dependence;Intergovernmental transfers;Decentralization;Subnational governments;Subnational revenue mobilization Municipal Management Fiscal Management Decentralization Tax Collection H27 - Other Sources of Revenue H26 - Tax Evasion and Avoidance H25 - Business Taxes and Subsidies H24 - Personal Income and Other Nonbusiness Taxes and Subsidies H23 - Externalities • Redistributive Effects • Environmental Taxes and Subsidies H22 - Incidence H21 - Efficiency • Optimal Taxation H7 - State and Local Government • Intergovernmental Relations H3 - Fiscal Policies and Behavior of Economic Agents Taxation;Latin America;Fiscal dependence;Intergovernmental transfers;Decentralization;Subnational governments;Subnational revenue mobilization |
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Municipal Management Fiscal Management Decentralization Tax Collection H27 - Other Sources of Revenue H26 - Tax Evasion and Avoidance H25 - Business Taxes and Subsidies H24 - Personal Income and Other Nonbusiness Taxes and Subsidies H23 - Externalities • Redistributive Effects • Environmental Taxes and Subsidies H22 - Incidence H21 - Efficiency • Optimal Taxation H7 - State and Local Government • Intergovernmental Relations H3 - Fiscal Policies and Behavior of Economic Agents Taxation;Latin America;Fiscal dependence;Intergovernmental transfers;Decentralization;Subnational governments;Subnational revenue mobilization Municipal Management Fiscal Management Decentralization Tax Collection H27 - Other Sources of Revenue H26 - Tax Evasion and Avoidance H25 - Business Taxes and Subsidies H24 - Personal Income and Other Nonbusiness Taxes and Subsidies H23 - Externalities • Redistributive Effects • Environmental Taxes and Subsidies H22 - Incidence H21 - Efficiency • Optimal Taxation H7 - State and Local Government • Intergovernmental Relations H3 - Fiscal Policies and Behavior of Economic Agents Taxation;Latin America;Fiscal dependence;Intergovernmental transfers;Decentralization;Subnational governments;Subnational revenue mobilization Inter-American Development Bank Decentralizing Revenue in Latin America: Why and How (Executive Summary) |
description |
This book analyzes the reasons for lackluster performance selected Latin American countries in mobilizing subnational own-source revenues and explores policy options to increase these revenues as efficiently and equitably as possible. Seven case studies--Argentina, Bolivia, Brazil, Colombia, Mexico, Peru, and Venezuela--span a wide range of characteristics, including federal and unitary countries, different geographical sizes, levels of economic development, and degrees of revenue decentralization. In this book, subnational governments include both intermediate and local levels of government, which are distinguished in the case studies. Together, the case studies provide a reasonably representative picture of the challenges faced throughout Latin America in mobilizing subnational own-source revenues in a manner that supports equitable growth. |
author2 |
Vicente Fretes Cibils |
author_facet |
Vicente Fretes Cibils Inter-American Development Bank |
format |
Books |
topic_facet |
Municipal Management Fiscal Management Decentralization Tax Collection H27 - Other Sources of Revenue H26 - Tax Evasion and Avoidance H25 - Business Taxes and Subsidies H24 - Personal Income and Other Nonbusiness Taxes and Subsidies H23 - Externalities • Redistributive Effects • Environmental Taxes and Subsidies H22 - Incidence H21 - Efficiency • Optimal Taxation H7 - State and Local Government • Intergovernmental Relations H3 - Fiscal Policies and Behavior of Economic Agents Taxation;Latin America;Fiscal dependence;Intergovernmental transfers;Decentralization;Subnational governments;Subnational revenue mobilization |
author |
Inter-American Development Bank |
author_sort |
Inter-American Development Bank |
title |
Decentralizing Revenue in Latin America: Why and How (Executive Summary) |
title_short |
Decentralizing Revenue in Latin America: Why and How (Executive Summary) |
title_full |
Decentralizing Revenue in Latin America: Why and How (Executive Summary) |
title_fullStr |
Decentralizing Revenue in Latin America: Why and How (Executive Summary) |
title_full_unstemmed |
Decentralizing Revenue in Latin America: Why and How (Executive Summary) |
title_sort |
decentralizing revenue in latin america: why and how (executive summary) |
publisher |
Inter-American Development Bank |
url |
http://dx.doi.org/10.18235/0012573 https://publications.iadb.org/en/decentralizing-revenue-latin-america-why-and-how-executive-summary |
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AT interamericandevelopmentbank decentralizingrevenueinlatinamericawhyandhowexecutivesummary |
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1822251181608534016 |