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Decentralizing Revenue in Latin America: Why and How (Executive Summary)

Vicente Fretes Cibils, Teresa Ter-Minassian, J. Sebastián Scrofina, Federico Ortega, Germán Ríos, Alejandro Rasteletti, Arturo Ramirez Verdugo (), Emilio Pineda, Jorge Martinez-Vazquez (), Cristian Sepulveda (), Gustavo Canavire-Bacarreza (), Jannet Zenteno, Irina España, Fabio Sanchez Torres, Giorgio Brosio, Ivana Templado, Cynthia Moskovits, Marcela Cristini, Sebastián Auguste and Daniel Artana ()

No 6829 in IDB Publications (Books) from Inter-American Development Bank

Abstract: 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.

Keywords: Taxation; Latin America; Fiscal dependence; Intergovernmental transfers; Decentralization; Subnational governments; Subnational revenue mobilization (search for similar items in EconPapers)
Date: 2018-12
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