Argentina: Are vertical transfers deteriorating sub-national governments revenue effort?

Autores
Artana, Daniel; Auguste, Sebastián; Cristini, Marcela; Moskovits, C.; Templado, I.
Año de publicación
2013
Idioma
español castellano
Tipo de recurso
documento de conferencia
Estado
versión publicada
Descripción
Vertical transfers in Argentina have encouraged an expansion of provincial expenditures. In this paper we estimate the impact of vertical transfers on own-source sub-national revenue effort. The results suggest provinces react differently to central government transfers, depending on the nature of the transfer. Automatic transfers are consumed and, at the same time, they increase the tax bases of some provincial taxes easing higher revenues. This reaction is consistent with a permanent income shock. But discretionary transfers are seen as temporary income. Provinces use part of them to increase capital expenditures and another part to reduce own taxes. This reduction may be reversed later if the political game (or shortages of funds) force a reduction for the discretional amounts received from the Federal government. This is a particular type of the “flypaper effect”.
Departamento de Economía
Materia
Ciencias Económicas
JEL: H77; R12; C22; C23; C26
economía
Argentina
transferencia
Nivel de accesibilidad
acceso abierto
Condiciones de uso
http://creativecommons.org/licenses/by/3.0/
Repositorio
SEDICI (UNLP)
Institución
Universidad Nacional de La Plata
OAI Identificador
oai:sedici.unlp.edu.ar:10915/35175
Acceder
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network_name_str SEDICI (UNLP)
spelling Argentina: Are vertical transfers deteriorating sub-national governments revenue effort?Artana, DanielAuguste, SebastiánCristini, MarcelaMoskovits, C.Templado, I.Ciencias EconómicasJEL: H77; R12; C22; C23; C26economíaArgentinatransferenciaVertical transfers in Argentina have encouraged an expansion of provincial expenditures. In this paper we estimate the impact of vertical transfers on own-source sub-national revenue effort. The results suggest provinces react differently to central government transfers, depending on the nature of the transfer. Automatic transfers are consumed and, at the same time, they increase the tax bases of some provincial taxes easing higher revenues. This reaction is consistent with a permanent income shock. But discretionary transfers are seen as temporary income. Provinces use part of them to increase capital expenditures and another part to reduce own taxes. This reduction may be reversed later if the political game (or shortages of funds) force a reduction for the discretional amounts received from the Federal government. This is a particular type of the “flypaper effect”.Departamento de Economía2013-07info:eu-repo/semantics/conferenceObjectinfo:eu-repo/semantics/publishedVersionObjeto de conferenciahttp://purl.org/coar/resource_type/c_5794info:ar-repo/semantics/documentoDeConferenciaapplication/pdfhttp://sedici.unlp.edu.ar/handle/10915/35175spainfo:eu-repo/semantics/altIdentifier/url/http://www.depeco.econo.unlp.edu.ar/financlocal/13-Artana-Auguste-Cristini-Moskovits-Templado.pdfinfo:eu-repo/semantics/openAccesshttp://creativecommons.org/licenses/by/3.0/Creative Commons Attribution 3.0 Unported (CC BY 3.0)reponame:SEDICI (UNLP)instname:Universidad Nacional de La Platainstacron:UNLP2025-09-29T10:59:12Zoai:sedici.unlp.edu.ar:10915/35175Institucionalhttp://sedici.unlp.edu.ar/Universidad públicaNo correspondehttp://sedici.unlp.edu.ar/oai/snrdalira@sedici.unlp.edu.arArgentinaNo correspondeNo correspondeNo correspondeopendoar:13292025-09-29 10:59:12.348SEDICI (UNLP) - Universidad Nacional de La Platafalse
dc.title.none.fl_str_mv Argentina: Are vertical transfers deteriorating sub-national governments revenue effort?
title Argentina: Are vertical transfers deteriorating sub-national governments revenue effort?
spellingShingle Argentina: Are vertical transfers deteriorating sub-national governments revenue effort?
Artana, Daniel
Ciencias Económicas
JEL: H77; R12; C22; C23; C26
economía
Argentina
transferencia
title_short Argentina: Are vertical transfers deteriorating sub-national governments revenue effort?
title_full Argentina: Are vertical transfers deteriorating sub-national governments revenue effort?
title_fullStr Argentina: Are vertical transfers deteriorating sub-national governments revenue effort?
title_full_unstemmed Argentina: Are vertical transfers deteriorating sub-national governments revenue effort?
title_sort Argentina: Are vertical transfers deteriorating sub-national governments revenue effort?
dc.creator.none.fl_str_mv Artana, Daniel
Auguste, Sebastián
Cristini, Marcela
Moskovits, C.
Templado, I.
author Artana, Daniel
author_facet Artana, Daniel
Auguste, Sebastián
Cristini, Marcela
Moskovits, C.
Templado, I.
author_role author
author2 Auguste, Sebastián
Cristini, Marcela
Moskovits, C.
Templado, I.
author2_role author
author
author
author
dc.subject.none.fl_str_mv Ciencias Económicas
JEL: H77; R12; C22; C23; C26
economía
Argentina
transferencia
topic Ciencias Económicas
JEL: H77; R12; C22; C23; C26
economía
Argentina
transferencia
dc.description.none.fl_txt_mv Vertical transfers in Argentina have encouraged an expansion of provincial expenditures. In this paper we estimate the impact of vertical transfers on own-source sub-national revenue effort. The results suggest provinces react differently to central government transfers, depending on the nature of the transfer. Automatic transfers are consumed and, at the same time, they increase the tax bases of some provincial taxes easing higher revenues. This reaction is consistent with a permanent income shock. But discretionary transfers are seen as temporary income. Provinces use part of them to increase capital expenditures and another part to reduce own taxes. This reduction may be reversed later if the political game (or shortages of funds) force a reduction for the discretional amounts received from the Federal government. This is a particular type of the “flypaper effect”.
Departamento de Economía
description Vertical transfers in Argentina have encouraged an expansion of provincial expenditures. In this paper we estimate the impact of vertical transfers on own-source sub-national revenue effort. The results suggest provinces react differently to central government transfers, depending on the nature of the transfer. Automatic transfers are consumed and, at the same time, they increase the tax bases of some provincial taxes easing higher revenues. This reaction is consistent with a permanent income shock. But discretionary transfers are seen as temporary income. Provinces use part of them to increase capital expenditures and another part to reduce own taxes. This reduction may be reversed later if the political game (or shortages of funds) force a reduction for the discretional amounts received from the Federal government. This is a particular type of the “flypaper effect”.
publishDate 2013
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