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Political Economy of Multi-Level Tax Assignments in Latin American Countries

Political Economy of Multi-Level Tax Assignments in Latin American Countries »

Source: Political Economy of Multi-Level Tax Assignments in Latin American Countries : Earmarked Revenue Versus Tax Autonomy

Volume/Issue: 2008/71

Series: IMF Working Papers

Author(s): Giorgio Brosio , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451869330

Keywords: taxation, property tax, tax administration, tax collections

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 wea...

Fiscal Positions in Latin America

Fiscal Positions in Latin America »

Source: Fiscal Positions in Latin America : Have They Really Improved?

Volume/Issue: 2008/137

Series: IMF Working Papers

Author(s): Jeronimo Zettelmeyer , and Ivanna Hollar

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2008

ISBN: 9781451869965

Keywords: tax structure, tax system, tax revenue, tax administration

Fiscal performance in Latin America looks much improved this decade compared to the 1980s or 1990s. Is this a "structural" improvement or likely to be transitory? This paper answers this question by estimating the...

Political Economy of Multi-Level Tax Assignments in Latin American Countries
			: Earmarked Revenue Versus Tax Autonomy

Political Economy of Multi-Level Tax Assignments in Latin American Countries : Earmarked Revenue Versus Tax Autonomy »

Volume/Issue: 2008/71

Series: IMF Working Papers

Author(s): Giorgio Brosio , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

DOI: http://dx.doi.org/10.5089/9781451869330.001

ISBN: 9781451869330

Keywords: taxation, property tax, tax administration, tax collections

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 wea...

Fiscal Positions in Latin America
			: Have They Really Improved?

Fiscal Positions in Latin America : Have They Really Improved? »

Volume/Issue: 2008/137

Series: IMF Working Papers

Author(s): Jeronimo Zettelmeyer , and Ivanna Hollar

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2008

DOI: http://dx.doi.org/10.5089/9781451869965.001

ISBN: 9781451869965

Keywords: tax structure, tax system, tax revenue, tax administration

Fiscal performance in Latin America looks much improved this decade compared to the 1980s or 1990s. Is this a "structural" improvement or likely to be transitory? This paper answers this question by estimating the...