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Revenue from Environmental Taxes Fiscal Panorama of Latin America and the Caribbean 2017 Mobilizing resources to finance sustainable development Fiscal Panorama of Latin America and the Caribbean 2017 Mobilizing resources to finance sustainable development Alicia Bárcena Executive Secretary Antonio Prado Deputy Executive Secretary Daniel Titelman Chief, Economic Development Division Ricardo Pérez Chief, Publications and Web Services Division The Fiscal Panorama of Latin America and the Caribbean is a report prepared each year by the Economic Development Division of the Economic Commission for Latin America and the Caribbean (ECLAC). The preparation of this year’s report was supervised by Daniel Titelman, Chief of the Division, and Ricardo Martner, Chief of the Division’s Fiscal Affairs Unit. Ivonne González, Miguel Ángel González, Michael Hanni, Juan Pablo Jiménez, Ricardo Martner, Andrea Podestá and Ignacio Ruelas worked on the drafting of the report. Chapter III drew on inputs prepared by Juan Carlos Gómez Sabaini and Dalmiro Morán. The Spanish Agency for International Development Cooperation (AECID) assisted with the financing of this publication. United Nations publication ISBN: 978-92-1-121945-6 (print) ISBN: 978-92-1-058581-1 (pdf) ISBN: 978-92-1-358052-3 (ePub) Sales No.: E.17.II.G.9 LC/PUB.2017/6-P Distr.: General Copyright © United Nations, 2017 All rights reserved Applications for authorization to reproduce this work in whole or in part should be sent to the Economic Commission for Latin Printed at United Nations, Santiago America and the Caribbean (ECLAC), Publications and Web Services Division, [email protected]. Member States and their governmental institutions may reproduce this work without prior authorization, but are requested to mention the source and to S.17-00070 inform ECLAC of such reproduction. CONTENTS Fiscal Panorama of Latin America and the Caribbean • 2017 Contents 3 Foreword .................................................................................................................................................................................................... 5 Chapter I The fiscal situation: deficit, debt, expenditure and revenue trends ............................................................................. 9 Introduction ............................................................................................................................................................................................. 11 A. Fiscal pressures remain, although with significant differences between subregions ............................................................. 12 B. Tax revenues dropped in South America but rose in Central America and Mexico ................................................................. 14 C. The evolution of public spending was shaped by the dynamics of fiscal revenues and public debt ...................................... 19 D. Public debt is still rising in Latin America but falling slightly in the Caribbean ....................................................................... 21 E. Public investment trends: the pressures of retrenchment ......................................................................................................... 25 Bibliography ............................................................................................................................................................................................ 33 Chapter II Recent trends in income tax reforms and measures to confront tax non-compliance in Latin America ................ 35 Introduction ............................................................................................................................................................................................. 37 A. While progress has been made, revenue from personal income taxes remains low .............................................................. 37 B. Timely and systematic quantification of evasion continues to be a pending issue for most countries in the region ............ 42 C. The redistributive capacity of personal income tax is still very weak in the region ................................................................ 44 D. Countries in the region approved a number of changes to their tax systems in 2016 ............................................................. 47 E. Latin American countries have adopted a number of measures in the areas of tax compliance and international taxation ......50 Bibliography ............................................................................................................................................................................................ 56 Chapter III Environmental taxation in Latin America: opportunities, progress and challenges ................................................ 57 Introduction ............................................................................................................................................................................................. 59 A. Environmental taxes: origins, evolution and current trends ...................................................................................................... 60 1. The appearance of environmental taxes and pioneering reforms in Europe .................................................... 60 2. A broader approach: environmentally related taxes ......................................................................................... 62 B. The global trend towards carbon pricing opens up opportunities for the region ..................................................................... 66 1. The international context and the instruments available ................................................................................. 66 2. Recent experience in Latin America .................................................................................................................. 70 C. Reformulating motor vehicle taxes for environmental purposes .............................................................................................. 73 1. Vehicle taxes: multiple instruments for multiple goals ..................................................................................... 73 2. Current trends in developed countries .............................................................................................................. 75 3. Recent experiences in Latin America ................................................................................................................ 77 D. Using taxes to deal with other environmental problems........................................................................................................... 80 E. Conclusions and prospects for the countries of the region ....................................................................................................... 82 Bibliography ......................................................................................................................................................................... 84 Chapter IV The role of fiscal policy in reducing territorial inequalities: possibilities, limitations and challenges ................................. 85 Introduction ............................................................................................................................................................................................. 87 A. Inequality takes the form of wide territorial gaps: place does matter...................................................................................... 88 B. Vertical and horizontal asymmetries in the availability of fiscal resources at the subnational level ..................................... 90 C. The most commonly used tax bases at the subnational level: immovable property and goods and services ........................ 96 1. Taxes on immovable property ............................................................................................................................ 96 2. Taxes on the production, sale and transfer of goods and services ................................................................... 97 D. Intergovernmental transfer systems finance the gap between expenditure and own resources ........................................... 98 1. Education-related transfers are prominent among earmarked transfers .......................................................... 99 E. Access to credit broadens the subnational fiscal space, but can also worsen asymmetries ................................................ 102 Bibliography ...................................................................................................................................................................................... 105 Tables Table II.1 Latin America: highest and lowest marginal rates of personal income tax, by country, 1985-2016 ....................... 39 Table II.2 Taxable incomes and rates for personal income tax, around 2012-2013 ................................................................. 40 Table II.3 Latin America: income levels at which the lowest and highest income tax rates apply, 2007 and 2016 ............... 41 Table II.4 Latin America: value added tax (VAT) and income tax evasion rates, latest years available .................................. 43 Table II.5 Latin America: compulsory electronic invoicing, 2016 ............................................................................................... 53 Table II.6 Latin America: participation in international fiscal transparency and information
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