fiscal

Problems with Fiscal Decentralisation: Peru’s Canon System

October 5, 2016
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The funding of sub-national government as part of strategies to decentralise administrative structures is usually considered as a condition for success.  Without a degree of fiscal autonomy, local government is unable to exercise latitude in the choice of spending priorities that comes with the delegation of authority and responsibility.  However, as the recent experience of Peru shows, fiscal decentralisation is far from problem-free, especially when democratic, participative and accountable layers of government are largely missing.

¿Qué Factores Afectan el Éxito de las Iniciativas Fiscales en México?

October 10, 2016
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En un reciente artículo analizamos el diseño de la política fiscal en México y los factores que influyen en el éxito de este tipo de iniciativas.1 La política impositiva visto desde el Poder Legislativo es un tema poco analizado. Nuestro estudio se basa en el análisis de iniciativas fiscales presentadas en el período 1997-2009, que abarca cuatro legislaturas del Congreso mexicano.

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