Autonomía tributaria subnacional en América Latina por Juan Pablo Jiménez e Ignacio Ruelas publicado por FEDEA (2018). “Con el avance de los procesos de descentralización en los países de América Latina, ha quedado cada vez más en evidencia la debilidad de sus sistemas tributarios subnacionales. Se han descentralizado responsabilidades por el lado del gasto, pero no se han fortalecido de manera concomitante las capacidades impositivas en el ámbito subnacional…”
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