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Sub-national Revenue Mobilization in Latin American and Caribbean Countries: The Case of Colombia

This paper surveys the evolution and implications of fiscal decentralization in Colombia in recent decades. After describing the fiscal decentralization process and its impact on sub-national finances, the paper presents the evolution of departmental public finances, departmental vertical... Full description

1st Person: Sánchez Torres, Fabio
Additional Persons: España Eljaiek, Irina Rosa; Zenteno González, Jannet
Type of Publication: Paper
Published: Washington, D.C. Inter-American Development Bank 2012
Series: IDB Working Paper Series
Keywords: Sub-national revenue > Value-added tax > Income tax > Tax collection > Colombia
Online: Abstract
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