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Decentralizing Revenue in Latin America: Why and How

Author

Listed:
  • Fretes Cibils, Vicente
  • Ter-Minassian, Teresa
  • Scrofina, J. Sebastián
  • Ortega, Federico
  • Ríos, Germán
  • Rasteletti, Alejandro
  • Ramírez Verdugo, Arturo
  • Pineda, Emilio
  • Martínez-Vázquez, Jorge
  • Sepúlveda, Cristián
  • Canavire-Bacarreza, Gustavo
  • Zenteno, Jannet
  • España Eljaiek, Irina
  • Sánchez Torres, Fabio
  • Brosio, Giorgio
  • Templado, Ivana
  • Moskovits, Cynthia
  • Cristini, Marcela
  • Auguste, Sebastián
  • Artana, Daniel

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.

Suggested Citation

  • Fretes Cibils, Vicente & Ter-Minassian, Teresa & Scrofina, J. Sebastián & Ortega, Federico & Ríos, Germán & Rasteletti, Alejandro & Ramírez Verdugo, Arturo & Pineda, Emilio & Martínez-Vázquez, Jorge &, 2015. "Decentralizing Revenue in Latin America: Why and How," IDB Publications (Books), Inter-American Development Bank, number 6883, November.
  • Handle: RePEc:idb:idbbks:6883
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    References listed on IDEAS

    as
    1. Gonzalez, Christian Y. & Rosenblatt, David & Webb, Steven B., 2002. "Stabilizing intergovernmental transfers in Latin America : a complement to national/subnational fiscal rules?," Policy Research Working Paper Series 2869, The World Bank.
    2. Germán Ríos & Federico Ortega & J. Sebastián Scrofina, 2012. "Sub-national Revenue Mobilization in Latin America and Caribbean Countries: The Case of Venezuela," IDB Publications (Working Papers) 75701, Inter-American Development Bank.
    3. George E. Battese & Greg S. Corra, 1977. "Estimation Of A Production Frontier Model: With Application To The Pastoral Zone Of Eastern Australia," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 21(3), pages 169-179, December.
    4. Battese, George E. & Corra, Greg S., 1977. "Estimation Of A Production Frontier Model: With Application To The Pastoral Zone Of Eastern Australia," Australian Journal of Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 21(3), pages 1-11, December.
    5. German Rios & Federico Ortega & J. Sebastian Scrofina, 2012. "Sub-national Revenue Mobilization in Latin America and Caribbean Countries: The Case of Venezuela," Research Department Publications 4788, Inter-American Development Bank, Research Department.
    6. Ríos, Germán & Ortega, Federico & Scrofina, J. Sebastián, 2012. "Sub-national Revenue Mobilization in Latin America and Caribbean Countries: The Case of Venezuela," IDB Publications (Working Papers) 4052, Inter-American Development Bank.
    7. Kahn, Charles M & Silva, Emilson C D & Ziliak, James P, 2001. "Performance-Based Wages in Tax Collection: The Brazilian Tax Collection Reform and Its Effects," Economic Journal, Royal Economic Society, vol. 111(468), pages 188-205, January.
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    Cited by:

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    More about this item

    Keywords

    Taxation; Latin America; Fiscal dependence; Intergovernmental transfers; Decentralization; Subnational governments; Subnational revenue mobilization;
    All these keywords.

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue

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