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
SEDICI (UNLP)
Institución
Universidad Nacional de La Plata
OAI Identificador
oai:sedici.unlp.edu.ar:10915/164202

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spelling 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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dc.language.none.fl_str_mv eng
language eng
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info:eu-repo/semantics/altIdentifier/doi/10.55444/2451.7321.2004.v42.n2.3805
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