Fiscal federalism in Latin America : from entitlements to markets Eduardo Wiesner ; foreword : Stephen Quick

Includes: bibliographical references

Acknowledgments, iii.-- Foreword / Stephen Quick, v.--Introduction, 1.-- Chapter one. Overview: conceptual framework, findings and policy implications, 5.-- Conceptual framework, 5.-- The evolution of decentralización in Latin America, 10.-- Main findings, 13.-- Conclusions, 23.-- Policy implications and recommendations, 24.-- Chapter two. Fiscal federalism: from public choices to market processes, 29.-- Market preserving and public choice approaches to fiscal federalism, 33.-- The market-based approach in Latin America, 36.-- Definition and measurement of decentralization, 38.-- Chapter three. The evolution of fiscal federalism in Latin America, 41.-- Major challenges of decentralization, 45.-- Chapter four. Brazil, 55.--The 1988 Constitution, 56.-- Fiscal institutions, 58.-- The deepening of federalism, 59.-- Intergovernmental transfers, 67.-- The process of municipalization, 67.-- Macroeconomic context of decentralization in the 1990s, 71.-- Regulatory institutional framework, 75.-- Decentralization in a restrictive macroeconomic context, 76.-- Findings, conclusions and policy implications, 78.-- Chapter five. Bolivia, 81.-- Macroeconomic and fiscal context, 82.--Inter-municipal tax decentralization, 86.--Institutional context, 89.-- Main decentralization challenges, 93.-- Main findings and conclusions, 97.-- Chapter six. Chile, 99.-- Macroeconomic context, 100.-- Intergovernmental decentralization framework, 105.-- Main decentralization instruments, 106.-- Redistributive framework, 108.-- Intergovernmental tax structure, 109.-- Findings and conclusions, 114.-- Chapter seven. Ecuador, 117.-- Institutional framework, 120.-- Fiscal and policy consistency framework, 122.-- Fiscal obscurity and surreptitious transfers, 124.-- Fiscal rigidity and earmarking, 124.-- Decentralization challenges, 126.-- Main findings and conclusions, 130.-- References, 132.