Fiscal decentralization, tax competition, and federal tax administration: a note from the Argentine experience
- Autores
- Piffano, Horacio Luis Pablo
- Año de publicación
- 2004
- Idioma
- inglés
- Tipo de recurso
- artículo
- Estado
- versión publicada
- Descripción
- 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 - Materia
-
Ciencias Económicas
fiscal decentralization
Argentine - Nivel de accesibilidad
- acceso abierto
- Condiciones de uso
- http://creativecommons.org/licenses/by-nc-nd/4.0/
- Repositorio
- Institución
- Universidad Nacional de La Plata
- OAI Identificador
- oai:sedici.unlp.edu.ar:10915/164202
Ver los metadatos del registro completo
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Fiscal decentralization, tax competition, and federal tax administration: a note from the Argentine experiencePiffano, Horacio Luis PabloCiencias Económicasfiscal decentralizationArgentineThe 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 Económicas2004info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArticulohttp://purl.org/coar/resource_type/c_6501info:ar-repo/semantics/articuloapplication/pdfhttp://sedici.unlp.edu.ar/handle/10915/164202enginfo:eu-repo/semantics/altIdentifier/issn/0034-8066info:eu-repo/semantics/altIdentifier/doi/10.55444/2451.7321.2004.v42.n2.3805info:eu-repo/semantics/openAccesshttp://creativecommons.org/licenses/by-nc-nd/4.0/Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)reponame:SEDICI (UNLP)instname:Universidad Nacional de La Platainstacron:UNLP2025-09-29T11:43:12Zoai:sedici.unlp.edu.ar:10915/164202Institucionalhttp://sedici.unlp.edu.ar/Universidad públicaNo correspondehttp://sedici.unlp.edu.ar/oai/snrdalira@sedici.unlp.edu.arArgentinaNo correspondeNo correspondeNo correspondeopendoar:13292025-09-29 11:43:12.364SEDICI (UNLP) - Universidad Nacional de La Platafalse |
dc.title.none.fl_str_mv |
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 |
spellingShingle |
Fiscal decentralization, tax competition, and federal tax administration: a note from the Argentine experience Piffano, Horacio Luis Pablo Ciencias Económicas fiscal decentralization Argentine |
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 |
dc.creator.none.fl_str_mv |
Piffano, Horacio Luis Pablo |
author |
Piffano, Horacio Luis Pablo |
author_facet |
Piffano, Horacio Luis Pablo |
author_role |
author |
dc.subject.none.fl_str_mv |
Ciencias Económicas fiscal decentralization Argentine |
topic |
Ciencias Económicas fiscal decentralization Argentine |
dc.description.none.fl_txt_mv |
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 |
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. |
publishDate |
2004 |
dc.date.none.fl_str_mv |
2004 |
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format |
article |
status_str |
publishedVersion |
dc.identifier.none.fl_str_mv |
http://sedici.unlp.edu.ar/handle/10915/164202 |
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http://sedici.unlp.edu.ar/handle/10915/164202 |
dc.language.none.fl_str_mv |
eng |
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eng |
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info:eu-repo/semantics/altIdentifier/issn/0034-8066 info:eu-repo/semantics/altIdentifier/doi/10.55444/2451.7321.2004.v42.n2.3805 |
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info:eu-repo/semantics/openAccess http://creativecommons.org/licenses/by-nc-nd/4.0/ Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) |
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openAccess |
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http://creativecommons.org/licenses/by-nc-nd/4.0/ Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) |
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