Pérez-Valbuena, Gerson Javier
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Documentos de Trabajo sobre Economía Regional y Urbana - Fiscal Overview in Latin America, 2000-2022
Publicación |“Despite the advances in the pursuit of macro-fiscal sustainability aimed at providing greater well-being to the population, tax systems in Latin America are still far from achieving their goals of equity and efficiency.”- Publicación |Abstract
The implementation of the subnational fiscal rules in Colombia that occurred between 1997 and 2003 was aimed at the recovery of local governments’ fiscal sustainability put at risk with the increase in spending, debt and deficit, events related with the…