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dc.titleDecentralizing Revenue in Latin America: Why and How
dc.contributor.authorFretes Cibils, Vicente
dc.contributor.authorTer-Minassian, Teresa
dc.contributor.authorScrofina, J. Sebastián
dc.contributor.authorOrtega, Federico
dc.contributor.authorRíos, Germán
dc.contributor.authorRasteletti, Alejandro
dc.contributor.authorRamírez Verdugo, Arturo
dc.contributor.authorPineda, Emilio
dc.contributor.authorMartínez-Vázquez, Jorge
dc.contributor.authorSepúlveda, Cristián
dc.contributor.authorCanavire-Bacarreza, Gustavo
dc.contributor.authorZenteno, Jannet
dc.contributor.authorEspaña Eljaiek, Irina
dc.contributor.authorSánchez Torres, Fabio
dc.contributor.authorBrosio, Giorgio
dc.contributor.authorTemplado, Ivana
dc.contributor.authorMoskovits, Cynthia
dc.contributor.authorCristini, Marcela
dc.contributor.authorAuguste, Sebastián
dc.contributor.authorArtana, Daniel
dc.contributor.editorFretes Cibils, Vicente
dc.contributor.editorTer-Minassian, Teresa
dc.contributor.orgunitFiscal and Municipal Management Division
dc.coverageArgentina
dc.coverageBolivia
dc.coverageBrazil
dc.coverageColombia
dc.coverageMexico
dc.coveragePeru
dc.coverageVenezuela
dc.coverageThe Caribbean
dc.coverageLatin America
dc.date.available2015-04-13T00:00:00
dc.date.issue2015-04-13T00:00:00
dc.description.abstractThis 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.
dc.format.extent333;371
dc.identifier.doihttp://dx.doi.org/10.18235/0012574
dc.identifier.isbn9781597822121
dc.identifier.urlhttps://publications.iadb.org/publications/english/document/Decentralizing-Revenue-in-Latin-America-Why-and-How.pdf
dc.identifier.urlhttps://publications.iadb.org/publications/spanish/document/Descentralizando-los-ingresos-fiscales-en-América-Latina-Por-qué-y-cómo.pdf
dc.language.isoen
dc.mediumAdobe PDF
dc.publisherInter-American Development Bank
dc.subjectTax Collection
dc.subjectDecentralization
dc.subjectFiscal Management
dc.subjectMunicipal Management
dc.subject.jelcodeH30 - Fiscal Policies and Behavior of Economic Agents: General
dc.subject.jelcodeH70 - State and Local Government • Intergovernmental Relations: General
dc.subject.jelcodeH21 - Efficiency • Optimal Taxation
dc.subject.jelcodeH22 - Incidence
dc.subject.jelcodeH23 - Externalities • Redistributive Effects • Environmental Taxes and Subsidies
dc.subject.jelcodeH24 - Personal Income and Other Nonbusiness Taxes and Subsidies
dc.subject.jelcodeH25 - Business Taxes and Subsidies
dc.subject.jelcodeH26 - Tax Evasion and Avoidance
dc.subject.jelcodeH27 - Other Sources of Revenue
dc.subject.keywordsTaxation;Latin America;Fiscal dependence;Intergovernmental transfers;Decentralization;Subnational governments;Subnational revenue mobilization
dc.typeBooks
idb.identifier.pubnumberBooks
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