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
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
id I10-R10article-3805
record_format ojs
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
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
author_facet Piffano, Horacio
author_sort Piffano, Horacio
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 piffanohoracio fiscaldecentralizationtaxcompetitionandfederaltaxadministrationanotefromtheargentineexperience
AT piffanohoracio descentralizacionfiscalcompetenciafiscalyadministraciontributariafederalunanotadelaexperienciaargentina
bdutipo_str Revistas
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