Achievements and challenges of fiscal decentralization: by Steven B. Webb, Marcelo M. Giugale PDF

By Steven B. Webb, Marcelo M. Giugale

ISBN-10: 0821347322

ISBN-13: 9780821347324

The 3 forces of democratization, decentralization, and improvement have swept across the world the decade and redrawn the maps of politics, energy, and prosperity. sleek Mexico has been totally engaged within the trio, making it a wealthy case learn. in recent times, more desirable political festival has redistributed decisionmaking throughout all degrees of presidency, making the govt extra responsible to the typical citizen. It has additionally given subnational governments a renewed function as monetary brokers. The taxation, spending, borrowing, and associations of Mexican states and municipalities at the moment are more and more lower than the rigor of industry self-discipline. The mixed, nearer scrutiny of citizens and financiers is making a new incentive framework for policymakers-a framework the place beneficial reforms develop into either inescapable and, extra importantly, a perceived resource of capability gift. This booklet is the fabricated from the analytical paintings of a giant variety of specialists, Mexican and overseas. within the e-book, the specialists record Mexico's decentralization event; conceptualize its major developments, regulations, and concepts; and produce it into the sunshine of foreign comparability. They distill serious classes and demanding situations which are of relevance for Mexico, for Latin the USA and, often, for international locations which are embarking on a long way achieving decentralization efforts. This renders the quantity an incredible contribution to our wisdom and considering during this sector; and a well timed one, given that decentralization is an irreversible procedure that's prone to proceed occupying policymakers for future years.

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Currently they are legally prohibited from taxing interstate trade and some excises. 5 percent of total revenues of states (other than the Federal District). Payroll taxes are the most important, levied in 23 of the 32 states. 5 to 4 percent, with most rates in the range of 1 to 2 percent of payrolls (18 states). Only one state has a rate above 2 percent. The definitions of taxpayers are generally similar, but tax bases and exemptions differ substantially across states. The structure of these taxes is not consistent with the bases for the federal payroll taxes that finance social security and housing; making them more consistent would reduce the costs of enforcement and of compliance (and audit) for firms operating in more than one state.

States typically have their own payroll taxes, annual taxes on automobiles, and fees. Currently they are legally prohibited from taxing interstate trade and some excises. 5 percent of total revenues of states (other than the Federal District). Payroll taxes are the most important, levied in 23 of the 32 states. 5 to 4 percent, with most rates in the range of 1 to 2 percent of payrolls (18 states). Only one state has a rate above 2 percent. The definitions of taxpayers are generally similar, but tax bases and exemptions differ substantially across states.

Besides these official institutions, some states and federal agencies now conduct external audits through specialized firms. In the Mexican model, controls are a matter of intergovernmental coordination. The congressional accounting office dictates guidelines for the accounting offices of state legislatures to follow. S. General Accounting Office, which Congress endows with considerable autonomous investigative authority, or the parliamentary finance committees in some British commonwealth countries, which the Constitution establishes under the chairmanship of the opposition party.

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Achievements and challenges of fiscal decentralization: lessons from Mexico by Steven B. Webb, Marcelo M. Giugale


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