Juan Pablo Jiménez

The intergovernmental allocation of revenue from natural resources: finding a balance between centripetal and centrifugal pressure

Decentralisation and Reform in Latin America analyses the process of intergovernmental reform in Latin America in the last two decades and presents a number of emerging issues. These include the impacts of decentralization and the response of countries in the region to challenge such as social cohesion, interregional and interpersonal disparities, the assignment of social and infrastructure expenditure, macrofinancial shocks, fiscal rules and the sharing of natural resources revenue. The main aim of the book is to assess the effective working of decentralized arrangements and institutions, with a view of suggesting corrections and reforms where the system is not working according to expectations.

Decentralization and Reform in Latin America

Decentralisation and Reform in Latin America analyses the process of intergovernmental reform in Latin America in the last two decades and presents a number of emerging issues. These include the impacts of decentralization and the response of countries in the region to challenge such as social cohesion, interregional and interpersonal disparities, the assignment of social and infrastructure expenditure, macrofinancial shocks, fiscal rules and the sharing of natural resources revenue. The main aim of the book is to assess the effective working of decentralized arrangements and institutions, with a view of suggesting corrections and reforms where the system is not working according to expectations.

The financing of subnational governments

Decentralisation and Reform in Latin America analyses the process of intergovernmental reform in Latin America in the last two decades and presents a number of emerging issues. These include the impacts of decentralization and the response of countries in the region to challenge such as social cohesion, interregional and interpersonal disparities, the assignment of social and infrastructure expenditure, macrofinancial shocks, fiscal rules and the sharing of natural resources revenue. The main aim of the book is to assess the effective working of decentralized arrangements and institutions, with a view of suggesting corrections and reforms where the system is not working according to expectations.

Reformas fiscales ambientales: el rol de los tributos

El objetivo principal de este trabajo es analizar las reformas fiscales ambientales desde la perspectiva de America Latina. Para estudiar esas reformas se parte de un enfoque pionero desarrollado en Europa, centrado en las externalidades asociadas con el cambio climatico, en las medidas tributarias necesarias para solucionarlas y en la busqueda de un doble dividendo que permitiria no solo disminuir el dano ambiental, sino utilizar la recaudacion adicional con objetivos como la reduccion de la carga tributaria. Sin embargo, existen diferencias visibles entre los paises de la region y las economias desarrolladas que fueron pioneras en aplicar las reformas fiscales ambientales y que aportaron la mayor cantidad de evidencia sobre el tema. Por ese motivo, se advierte que algunos aspectos de las reformas de ese tipo que son centrales para una economia en desarrollo no han sido suficientemente investigados, y el presente trabajo se ha hecho con la intencion de abundar en ese punto.

Introduction: approaching recent transformations of intergovernmental relations from multiple profiles

Decentralisation and Reform in Latin America analyses the process of intergovernmental reform in Latin America in the last two decades and presents a number of emerging issues. These include the impacts of decentralization and the response of countries in the region to challenge such as social cohesion, interregional and interpersonal disparities, the assignment of social and infrastructure expenditure, macrofinancial shocks, fiscal rules and the sharing of natural resources revenue. The main aim of the book is to assess the effective working of decentralized arrangements and institutions, with a view of suggesting corrections and reforms where the system is not working according to expectations.

Maintaining Taxes at the Centre Despite Decentralization: Interactions with National Reforms

Although fiscal (de)centralization literature explains easily the centralization of taxes on the basis of a superior tax administration capacity, it finds more difficult to argue why in federal and decentralized systems subnational governments are ready to accept the demise of their taxing powers. This paper aims to contribute to the debate by analyzing the conditions under in which sub-national governments are willing to cede their taxing power to a central authority. A simple bargaining model is used to illustrate the choices available to both the central (federal) government and the sub-national governments (regions), where the main contribution lies in the introduction of the expenditure side of the budget and of its relevance for solving the commitment issue. We conclude that tax centralization will take place – transfers will prevail over sub-national taxes – if substantial efficiency gains from the centralized administration of taxes are expected. To support this conclusion, the paper presents evidence from decentralization processes in Argentina, Canada and Italy.