El presente trabajo analiza la relación entre el manejo de los recursos naturales no renovables, su relación con el ciclo de precios y la evolución de los ingresos fiscales en la región. El auge de precios ha tenido indudablemente un impacto positivo en el espacio fiscal de los países...

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...

The taxation of property is a critical element in the sustainable development agenda. While the typical approach concentrates on a largely untapped revenue source in developing economies, an effective property tax system can lay the basis for the more effective provision of local public services...

The taxation of property is a critical element in the sustainable development agenda. While the typical approach concentrates on a largely untapped revenue source in developing economies, an effective property tax system can lay the basis for the more effective provision of local public services...