Esse relatório, visando contribuir para a estimativa dessa mudança, estima os ganhos e perdas de receita das UF e os aportes que o governo federal teria que fazer, caso queira compensálas. É a primeira vez que a avaliação do impacto da mudança no sistema de cobrança se torna possível...

This paper surveys the evolution and implications of fiscal decentralization in Colombia in recent decades. After describing the fiscal decentralization process and its impact on sub-national finances, the paper presents the evolution of departmental public finances, departmental vertical...

This paper estimates potential Mexican sub-national tax revenues using a stochastic frontier model. The results suggest that states are exploiting their current tax bases, particularly the payroll tax, appropriately. Mexican municipalities, however, have a low rate of tax collection compared to...

This paper address options for restructuring the revenue system of Bolivia’s subnational governments, particularly prefectures, emphasizing reduction of dependence on natural resources and strengthening of subnational tax autonomy. The paper additionally identifies tax instruments or tax bases...

This paper aims to provide an overview of the current state of taxation in the Latin America and Caribbean (LAC) region, and its main reform needs and options. It previews the findings of recent studies prepared or commissioned by the Inter-American Development Bank (IDB) for its forthcoming...

This paper analyzes the problem of sub-national revenue mobilization in Peru and proposes several policy reforms to improve collection performance while maintaining a sound revenue structure. In particular, the paper analyzes the current revenues of regional and municipal governments and...

This project examines fiscal reforms in Brazil since the 1990s, particularly in taxation, budgeting, and fiscal federalism. While recentralizing fiscal authority and massively expanding the extractive capacity of the state, policymakers chose not to revamp an inefficient tax system that has...

This paper focuses on options for reforming the Brazilian Revenue-Sharing scheme for the States, the so-called Fundo de Participação dos Estados or FPE, which constitutes one of the main intergovernmental transfers in Brazil. This focus is justified by the fact that such a reform has become an...

Este trabalho faz um diagnóstico atualizado do sistema tributário brasileiro para subsidiar os debates dos técnicos, das autoridades e dos parlamentares em torno de sua reforma. Isto é feito a partir do levantamento e sistematização de informações sobre a tributação no Brasil. O foco...

This paper explores the characteristics of the political economy process that conditioned the scope and success of the combination of fiscal reforms before and after Colombia’s 1991 constitutional reforms. Using formal analysis of reforms and interviews with actors, reforms in taxation,...