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

The paper analyses the usual arguments discussed in the fiscal federalism literature about fiscal decentralization through normative and positive (public choice) approaches. Afterwards, limits to enhance significantly fiscal decentralization in countries with important regional asymmetries like Arge...

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Autor principal: Piffano, Horacio Luis Pablo
Formato: Articulo
Lenguaje:Inglés
Publicado: 2004
Materias:
Ciencias Económicas
fiscal decentralization
Argentine
Acceso en línea:http://sedici.unlp.edu.ar/handle/10915/164202
Aporte de:
SEDICI (UNLP) de Universidad Nacional de La Plata
id I19-R120-10915-164202
record_format dspace
spelling I19-R120-10915-1642022024-03-25T20:08:08Z http://sedici.unlp.edu.ar/handle/10915/164202 Fiscal decentralization, tax competition, and federal tax administration: a note from the Argentine experience Piffano, Horacio Luis Pablo 2004 2024-03-25T17:06:02Z en Ciencias Económicas fiscal decentralization Argentine The paper analyses the usual arguments discussed in the fiscal federalism literature about fiscal decentralization through normative and positive (public choice) approaches. Afterwards, limits to enhance significantly fiscal decentralization in countries with important regional asymmetries like Argentina are analyzed. Finally, the author suggests the necessity of a fiscal institutional reform, which allows an efficient and responsible vertical coordination. A superlative role is assigned to the federal revenue administration 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 de mejorar aspectos de eficiencia y coordinación vertical responsable. Una administración federal de ingresos fiscales tendría un rol preponderante en la reforma. Facultad de Ciencias Económicas Articulo Articulo http://creativecommons.org/licenses/by-nc-nd/4.0/ Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) application/pdf
institution Universidad Nacional de La Plata
institution_str I-19
repository_str R-120
collection SEDICI (UNLP)
language Inglés
topic Ciencias Económicas
fiscal decentralization
Argentine
spellingShingle Ciencias Económicas
fiscal decentralization
Argentine
Piffano, Horacio Luis Pablo
Fiscal decentralization, tax competition, and federal tax administration: a note from the Argentine experience
topic_facet Ciencias Económicas
fiscal decentralization
Argentine
description The paper analyses the usual arguments discussed in the fiscal federalism literature about fiscal decentralization through normative and positive (public choice) approaches. Afterwards, limits to enhance significantly fiscal decentralization in countries with important regional asymmetries like Argentina are analyzed. Finally, the author suggests the necessity of a fiscal institutional reform, which allows an efficient and responsible vertical coordination. A superlative role is assigned to the federal revenue administration in the suggested reform.
format Articulo
Articulo
author Piffano, Horacio Luis Pablo
author_facet Piffano, Horacio Luis Pablo
author_sort Piffano, Horacio Luis Pablo
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
publishDate 2004
url http://sedici.unlp.edu.ar/handle/10915/164202
work_keys_str_mv AT piffanohoracioluispablo fiscaldecentralizationtaxcompetitionandfederaltaxadministrationanotefromtheargentineexperience
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