Now showing items 1-2 of 2

    • Options for retooling property taxation in Latin America 

      Ahmad, Ehtisham | Brosio, Giorgio | Jiménez, Juan Pablo (2019-12-19)
      There is growing recognition that expanded reliance on property taxation would facilitate the achievement of sustainable development goals, providing adequate funding of local services and access to credit for infrastructure. It would also generate more incentives for more accountable local governance. However, this instrument has a large and ...
    • Territorial inequality, equalization transfers and asymmetric sharing of non-renewable natural resources in Latin America 

      Brosio, Giorgio | Jiménez, Juan Pablo | Ruelas, Ignacio (2018-12-30)
      Non-renewable natural resources (NRNR) contribute a large share of tax revenue in Latin American countries; and the fact that these resources are concentrated in just a few regions generates a high level of territorial inequality. This paper aims to analyse how NRNR revenues could be included in equalization grants, and how countries are implementing ...