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Indlæser... Political economy of multi-level tax assignments in Latin American countries : earmarked revenue versus tax autonomyaf Ehtisham Ahmad
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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 weak subnational accountability and soft budget constraints. The paper explores the options for expanding subnational taxation in Latin America. A range of subnational tax instruments might be considered, but interactions between new tax assignments and the system of transfers is important from a political economy perspective. No library descriptions found. |
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Google Books — Indlæser... GenrerMelvil Decimal System (DDC)330.98Social sciences Economics Economics Economic geography and history South AmericaLC-klassificeringVurderingGennemsnit: Ingen vurdering.Er det dig?Bliv LibraryThing-forfatter. |