Arbeitspapier
Sub-national Revenue Mobilization in Latin American and Caribbean Countries: The Case of Colombia
This paper surveys the evolution and implications of fiscal decentralization in Colombia in recent decades. After describing the fiscal decentralization process and its impact on sub-national finances, the paper presents the evolution of departmental public finances, departmental vertical imbalances and the proposal to levy a VAT surcharge and a retail sales tax for the departments. The paper subsequently describes the evolution of municipal finances and municipal vertical imbalances, then includes calculations of the effective rates of the property and land tax and the industry and commerce tax, estimating the municipal tax burden, the efficiency rate of tax collection, and the determinants of both. The paper concludes with policy recommendations.
- Sprache
-
Englisch
- Erschienen in
-
Series: IDB Working Paper Series ; No. IDB-WP-355
- Klassifikation
-
Wirtschaft
State and Local Taxation, Subsidies, and Revenue
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Torres, Fabio Sanchez
Eljaiek, Irina Espaa
Gonzalez, Jannet Zenteno
- Ereignis
-
Veröffentlichung
- (wer)
-
Inter-American Development Bank (IDB)
- (wo)
-
Washington, DC
- (wann)
-
2012
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Torres, Fabio Sanchez
- Eljaiek, Irina Espaa
- Gonzalez, Jannet Zenteno
- Inter-American Development Bank (IDB)
Entstanden
- 2012
Ähnliche Objekte (12)
Sub-national Revenue Mobilization in Peru
Sub-national Revenue Mobilization in Mexico
Sub-National Revenue Mobilization in Latin American and Caribbean Countries: The Case of Argentina
Sub-national Revenue Mobilization in Latin America and Caribbean Countries: The Case of Venezuela
Local revenue mobilization in Romania
Tax revenue mobilization in conflict-affected developing countries
The dynamics of domestic revenue mobilization across four decades
Foreign Aid and Domestic Revenue Mobilization in Conflict-affected Countries
How do subnational governments react to shocks to revenue sources? Evidence from Argentina
Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia
Domestic revenue mobilization and informality: Challenges and opportunities for sub-Saharan Africa
Revenue Mobilization in Local Government Units: The Early Years of Local Government Code Implementation
Sub-national Revenue Mobilization in Peru
Sub-national Revenue Mobilization in Mexico
Sub-National Revenue Mobilization in Latin American and Caribbean Countries: The Case of Argentina
Sub-national Revenue Mobilization in Latin America and Caribbean Countries: The Case of Venezuela
Local revenue mobilization in Romania
Tax revenue mobilization in conflict-affected developing countries
The dynamics of domestic revenue mobilization across four decades
Foreign Aid and Domestic Revenue Mobilization in Conflict-affected Countries
How do subnational governments react to shocks to revenue sources? Evidence from Argentina
Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia
Domestic revenue mobilization and informality: Challenges and opportunities for sub-Saharan Africa
Revenue Mobilization in Local Government Units: The Early Years of Local Government Code Implementation
Sub-national Revenue Mobilization in Peru
Sub-national Revenue Mobilization in Mexico
Sub-National Revenue Mobilization in Latin American and Caribbean Countries: The Case of Argentina
Sub-national Revenue Mobilization in Latin America and Caribbean Countries: The Case of Venezuela
Local revenue mobilization in Romania
Tax revenue mobilization in conflict-affected developing countries
The dynamics of domestic revenue mobilization across four decades
Foreign Aid and Domestic Revenue Mobilization in Conflict-affected Countries
How do subnational governments react to shocks to revenue sources? Evidence from Argentina
Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia
Domestic revenue mobilization and informality: Challenges and opportunities for sub-Saharan Africa