Fiscal federalism in Latin America : from entitlements to markets / Eduardo Wiesner.

Format:

Book

Author/Creator:

Wiesner Durán, Eduardo.

Language:

English

Subjects (All):

Fiscal policy--Latin America.

Fiscal policy.

Decentralization in government.

Intergovernmental fiscal relations.

Latin America.

Intergovernmental fiscal relations--Latin America.

Finance, Public--Latin America.

Finance, Public.

Decentralization in government--Latin America.

Physical Description:

viii, 144 pages ; 23 cm

Place of Publication:

Washington, D.C. : published by the Inter-American Development Bank ; Baltimore : distributed by the Johns Hopkins University Press, 2003.

Summary:

This text helps Latin American policymakers meet the challenge of decentralization to improve public sector performance at all levels of government by appropriately assigning jurisdiction over public goods, services, tax authority and user charges.

Contents:

Chapter 1 Overview: Conceptual Framework, Findings and Policy Implications 5

Conceptual Framework 5

The Evolution of Decentralization in Latin America 10

Policy Implications and Recommendations 24

Chapter 2 Fiscal Federalism: From Public Choices to Market Processes 29

Market Preserving and Public Choice Approaches to Fiscal Federalism 33

The Market-Based Approach in Latin America 36

Definition and Measurement of Decentralization 38

Chapter 3 The Evolution of Fiscal Federalism in Latin America 41

Major Challenges of Decentralization 45

Chapter 4 Brazil 55

The 1988 Constitution 56

Fiscal Institutions 58

The Deepening of Federalism 59

Intergovernmental Transfers 67

The Process of Municipalization 67

Macroeconomic Context of Decentralization in the 1990s 71

Regulatory Institutional Framework 75

Decentralization in a Restrictive Macroeconomic Context 76

Chapter 5 Bolivia 81

Macroeconomic and Fiscal Context 82

Inter-Municipal Tax Decentralization 86

Institutional Context 89

Main Decentralization Challenges 93

Chapter 6 Chile 99

Macroeconomic Context 100

Intergovernmental Decentralization Framework 105

Main Decentralization Instruments 106

Redistributive Framework 108

Intergovernmental Tax Structure 109

Chapter 7 Ecuador 117

Institutional Framework 120

Fiscal and Policy Consistency Framework 122

Fiscal Obscurity and Surreptitious Transfers 124

Fiscal Rigidity and Earmarking 124

Decentralization Challenges 126.

Notes:

Includes bibliographical references (pages [132]-144).

ISBN:

1931003483

OCLC:

53011239