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Full-Text Articles in Social and Behavioral Sciences
Sub-National Revenue Mobilization In Peru, Gustavo J. Canavire-Bacarreza, Jorge Martinez-Vazquez, Cristian Sepulveda
Sub-National Revenue Mobilization In Peru, Gustavo J. Canavire-Bacarreza, Jorge Martinez-Vazquez, Cristian Sepulveda
ECON Publications
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 identifies the main priorities for reform. Among the most important problems are the acute inequalities and inefficiencies associated with revenue sharing from extractive industries. These revenues represent a significant share of sub-national budgets and currently they are distributed without consideration of the relative expenditure needs or fiscal capacity of sub-national units. In order to address this problem, the paper proposes …
La Descentralizacion Tributaria En Las Comunidades Autonomas De Regimen Comun: Un Proceso Inacabado. (Tax Decentralization In The Autonomous Communities: An Unfinished Process. With English Summary.).”, Santiago Lago-Peñas, Jorge Martinez-Vazquez
La Descentralizacion Tributaria En Las Comunidades Autonomas De Regimen Comun: Un Proceso Inacabado. (Tax Decentralization In The Autonomous Communities: An Unfinished Process. With English Summary.).”, Santiago Lago-Peñas, Jorge Martinez-Vazquez
ECON Publications
Aunque el proceso de descentralización fiscal en España ha avanzado de forma muy notable en las tres últimas décadas, existen algunas asignaturas pendientes. Entre las más importantes se encuentra la descentralización del poder tributario a las Comunidades Autónomas de régimen común. Este artículo de panorama se concentra en lo que no se ha hecho del todo bien y por qué razones, al tiempo que se apuntan las direcciones de reforma para el futuro. El trabajo se divide en dos partes. En la primera, nos ocupamos de los fundamentos teóricos de la asignación tributaria en el caso de gobiernos multinivel y …
Financing Subnational Governments / Financiación De Las Haciendas Subcentrales, Roy W. Bahl
Financing Subnational Governments / Financiación De Las Haciendas Subcentrales, Roy W. Bahl
ECON Publications
This study deals with the assignment of tax competencies to subcentral governments and with the structure of this assignment of revenues. This review reconsiders the issues raised by Musgrave twenty-five years later. It poses the question of whether the tendency towards internationalization in the assignment of taxes follows the steps prescribed by economists, and it concludes with some reflections on the most probably future of the decentralization of the tax systems. In the course of this discussion, we distinguish between industrialized countries, countries in transition and developing countries.
Pillars Of Fiscal Decentralization, Roy W. Bahl
Pillars Of Fiscal Decentralization, Roy W. Bahl
ECON Publications
Fiscal decentralization can de be defined as the process of transferring budgetary authority from central government to elected subnational governments in order to grant them power to make decisions regarding taxes and expenses. This paper discusses, theoretically and empirically, what some consider the three pillars of fiscal decentralization: expenditure assignment, revenue assignment, and intergovernmental transfers. In the real world, almost all countries have these three pillars. However, there are no two countries alike because of the different possibilities at hand in designing a decentralized fiscal framework. Here, the international experience is studied to shed some light on the various institutional …