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A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to weak subnational accountability and soft budget constraints. The paper explores the options for expanding subnational taxation in Latin America. A range of subnational tax instruments might be considered, but interactions between new tax assignments and the system of transfers is important from a political economy perspective.

Taxation --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Latin America --- Economic conditions. --- Personal Finance -Taxation --- Public Finance --- Taxation, Subsidies, and Revenue: General --- Business Taxes and Subsidies --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Public finance & taxation --- Property & real estate --- Value-added tax --- Subnational tax --- Revenue administration --- Property tax --- Personal income tax --- Spendings tax --- Income tax --- Mexico

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There is a widespread presumption that decentralization improves public service provision. This has led to policy prescriptions that are assiduously adhered to by countries and international. This paper reviews the recent evidence from OECD countries-which is seen to be inconclusive. This suggests the need for a careful design of programs that take into account the political economy constraints and incentives, as well as more systematic and thorough evaluations of outcomes.

Decentralization in government --- Centralization in government --- Devolution in government --- Government centralization --- Government decentralization --- Government devolution --- Political science --- Central-local government relations --- Federal government --- Local government --- Public administration --- OECD countries --- Economic policy. --- Public Finance --- Health Policy --- National Government Expenditures and Related Policies: General --- Education: General --- Fiscal Policy --- National Government Expenditures and Education --- Analysis of Health Care Markets --- Public finance & taxation --- Education --- Macroeconomics --- Health systems & services --- Expenditure --- Fiscal federalism --- Education spending --- Health care --- Expenditures, Public --- Fiscal policy --- Medical care --- Spain