by Vicente Fretes Cibils, Teresa Ter-Minassian, J. Sebastián Scrofina, Federico Ortega, Alejandro Rasteletti, Arturo Ramírez Verdugo, Emilio Pineda, Jorge Martínez-Vázquez, Cristián Sepúlveda, Gustavo Canavire-Bacarreza, Jannet Zenteno, Irina España Eljaiek, Giorgio Brosio, Ivana Templado, Cynthia Moskovits, Marcela Cristini, Sebastián Auguste, Daniel Artana · 2015
ISBN: 1597822124 9781597822121
Category: Business & Economics / Taxation / General
Page count: 333
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.