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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| Format: | Online |
| Language: | spa |
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Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba.
2004
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| Online Access: | https://revistas.unc.edu.ar/index.php/REyE/article/view/3805 |
| _version_ | 1838319750811222016 |
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| author | Piffano, Horacio L. P. |
| author_facet | Piffano, Horacio L. P. |
| author_sort | Piffano, Horacio L. P. |
| collection | Portal de Revistas |
| 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. |
| format | Online |
| id | oai:ojs.revistas.unc.edu.ar:article-3805 |
| institution | Universidad Nacional de Cordoba |
| language | spa |
| publishDate | 2004 |
| publisher | Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba. |
| record_format | ojs |
| spelling | oai:ojs.revistas.unc.edu.ar:article-38052022-07-25T01:56:40Z 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 10.55444/2451.7321.2004.v42.n2.3805 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 |
| 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 |
| title | Fiscal decentralization, tax competition, and federal tax administration: A note from the Argentine experience |
| title_alt | Descentralización fiscal, competencia fiscal y administración tributaria federal: Una nota de la experiencia argentina |
| 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_short | 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 |
| topic | descentralización fiscal Argentina fiscal decentralization Argentina |
| topic_facet | descentralización fiscal Argentina fiscal decentralization Argentina |
| url | https://revistas.unc.edu.ar/index.php/REyE/article/view/3805 |
| work_keys_str_mv | AT piffanohoraciolp fiscaldecentralizationtaxcompetitionandfederaltaxadministrationanotefromtheargentineexperience AT piffanohoraciolp descentralizacionfiscalcompetenciafiscalyadministraciontributariafederalunanotadelaexperienciaargentina |