Source: Political Economy of Multi-Level Tax Assignments in Latin American Countries : Earmarked Revenue Versus Tax Autonomy
Series: IMF Working Papers
Author(s): Giorgio Brosio , and Ehtisham Ahmad
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 March 2008
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...