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A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation … accountability and soft budget constraints. The paper explores the options for expanding subnational taxation in Latin America. A …
Persistent link: https://www.econbiz.de/10005263686
This paper examines a typology of grants that are used across the world, and places these in the context of the overall constitutional and legal framework for a country. It looks at the options for grants, given the need to maintain overall macroeconomic stability, efficiency in the use of...
Persistent link: https://www.econbiz.de/10005264097
76 countries—is strongly related to increasing burdens of taxation and social security contributions, as well as to the …
Persistent link: https://www.econbiz.de/10005826336
An equalization system ensures that subnational governments can provide similar level of public services at a comparable level of own tax-effort. This paper focuses on the importance of spending needs factors in the design of equalization transfers as well as special purpose transfers-and the...
Persistent link: https://www.econbiz.de/10005604945