Fiscal decentralization, tax competition, and federal tax administration: A note from the Argentine experience

The paper analyses the usual arguments discussed in the fiscal federalismliterature about fiscal decentralization through normative and positive(public choice) approaches. Afterwards, limits to enhance significantlyfiscal decentralization in countries with important regional asymmetrieslike Argentin...

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Detalles Bibliográficos
Autor principal:	Piffano, Horacio L. P.
Formato:	Artículo revista
Lenguaje:	Español
Publicado:	Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba. 2004
Materias:	descentralización fiscal Argentina fiscal decentralization
Acceso en línea:	https://revistas.unc.edu.ar/index.php/REyE/article/view/3805
Aporte de:	Revistas de la UNC de Universidad Nacional de Córdoba

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spelling	I10-R10-article-38052022-07-24T22:56:40Z Fiscal decentralization, tax competition, and federal tax administration: A note from the Argentine experience Descentralización fiscal, competencia fiscal y administración tributaria federal: Una nota de la experiencia argentina Piffano, Horacio L. P. descentralización fiscal Argentina fiscal decentralization Argentina The paper analyses the usual arguments discussed in the fiscal federalismliterature about fiscal decentralization through normative and positive(public choice) approaches. Afterwards, limits to enhance significantlyfiscal decentralization in countries with important regional asymmetrieslike Argentina are analyzed. Finally, the author suggests the necessity ofa fiscal institutional reform, which allows an efficient and responsiblevertical coordination. A superlative role is assigned to the federal revenueadministration in the suggested reform. El trabajo analiza cuestiones habitualmente discutidas en la literatura sobre descentralización fiscal, distinguiendo entre el enfoque normativo y el enfoque positivo (elección pública). Luego se abordan los problemas que se presentan en los países con importantes asimetrías regionales, como Argentina, para avanzar en la descentralización fiscal. Por último, el autor sugiere la necesidad de una reforma de las instituciones fiscales, a fin demejorar aspectos de eficiencia y coordinación vertical responsable. Una administración federal de ingresos fiscales tendría un rol preponderante en la reforma. Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba. 2004-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unc.edu.ar/index.php/REyE/article/view/3805 Revista de Economía y Estadística; Vol. 42 No. 2 (2004); 7-28 Revista de Economía y Estadística; Vol. 42 Núm. 2 (2004); 7-28 2451-7321 0034-8066 10.55444/2451.7321.2004.v42.n2 spa https://revistas.unc.edu.ar/index.php/REyE/article/view/3805/5004 Derechos de autor 2004 Horacio Piffano http://creativecommons.org/licenses/by-nc-nd/4.0
institution	Universidad Nacional de Córdoba
institution_str	I-10
repository_str	R-10
container_title_str	Revistas de la UNC
language	Español
format	Artículo revista
topic	descentralización fiscal Argentina fiscal decentralization Argentina
spellingShingle	descentralización fiscal Argentina fiscal decentralization Argentina Piffano, Horacio L. P. Fiscal decentralization, tax competition, and federal tax administration: A note from the Argentine experience
topic_facet	descentralización fiscal Argentina fiscal decentralization Argentina
author	Piffano, Horacio L. P.
author_facet	Piffano, Horacio L. P.
author_sort	Piffano, Horacio L. P.
title	Fiscal decentralization, tax competition, and federal tax administration: A note from the Argentine experience
title_short	Fiscal decentralization, tax competition, and federal tax administration: A note from the Argentine experience
title_full	Fiscal decentralization, tax competition, and federal tax administration: A note from the Argentine experience
title_fullStr	Fiscal decentralization, tax competition, and federal tax administration: A note from the Argentine experience
title_full_unstemmed	Fiscal decentralization, tax competition, and federal tax administration: A note from the Argentine experience
title_sort	fiscal decentralization, tax competition, and federal tax administration: a note from the argentine experience
description	The paper analyses the usual arguments discussed in the fiscal federalismliterature about fiscal decentralization through normative and positive(public choice) approaches. Afterwards, limits to enhance significantlyfiscal decentralization in countries with important regional asymmetrieslike Argentina are analyzed. Finally, the author suggests the necessity ofa fiscal institutional reform, which allows an efficient and responsiblevertical coordination. A superlative role is assigned to the federal revenueadministration in the suggested reform.
publisher	Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba.
publishDate	2004
url	https://revistas.unc.edu.ar/index.php/REyE/article/view/3805
work_keys_str_mv	AT piffanohoraciolp fiscaldecentralizationtaxcompetitionandfederaltaxadministrationanotefromtheargentineexperience AT piffanohoraciolp descentralizacionfiscalcompetenciafiscalyadministraciontributariafederalunanotadelaexperienciaargentina
first_indexed	2022-08-20T00:57:00Z
last_indexed	2022-08-20T00:57:00Z
_version_	1770716696457248768

Fiscal decentralization, tax competition, and federal tax administration: A note from the Argentine experience

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