openalexZenodo (CERN European Organization for Nuclear Research)2026-07-24
Land, Not Cascades: Replacing Bolivia's Transaction Tax with a Progressive Land Value Tax under Fiscal Decentralization
RICARDO ALONZO FERNANDEZ SALGUERO
This article evaluates three policies that are often discussed as though they were interchangeable: redistributing Bolivia’s Impuesto a las Transacciones (IT) under a 50/50 rule, abolishing the IT, and replacing it with a progressive land value tax (LVT). They are not equivalent.…