Arbeitspapier

Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia

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 that could be assigned exclusively to regional governments or shared with the central government, assessing their main advantages and disadvantages through a simulation of revenue generation. The results show that several options exist for increasing the tax autonomy of local governments. The tax instruments proposed in this paper carry relatively low administrative costs. In fact, the taxes proposed would not require the establishment of new agencies but could be collected by existing agencies and, in the case of energy and fuel taxes, by producing and distributing firms.

Language
Englisch

Bibliographic citation
Series: IDB Working Paper Series ; No. IDB-WP-298

Classification
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Business Taxes and Subsidies including sales and value-added (VAT)
Tax Evasion and Avoidance
State and Local Taxation, Subsidies, and Revenue

Event
Geistige Schöpfung
(who)
Brosio, Giorgio
Event
Veröffentlichung
(who)
Inter-American Development Bank (IDB)
(where)
Washington, DC
(when)
2012

Handle
Last update
10.03.2025, 11:44 AM CET

Data provider

This object is provided by:
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Object type

  • Arbeitspapier

Associated

  • Brosio, Giorgio
  • Inter-American Development Bank (IDB)

Time of origin

  • 2012

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