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

Author

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  • Horacio L. P. Piffano

    (Universidad Nacional de La Plata (La Plata, Argentina))

Abstract

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.

Suggested Citation

  • Horacio L. P. Piffano, 2004. "Fiscal decentralization, tax competition, and federal tax administration: A note from the Argentine experience," Revista de Economía y Estadística, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, vol. 42(2), pages 7-28, Diciembre.
    • Handle: RePEc:ief:reveye:v:42:y:2004:i:2:p:7-28
    DOI: 10.55444/2451.7321.2004.v42.n2.3805
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    Citations

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    Cited by:

    1. Horacio L. P. Piffano, 2007. "VAT Incidence, Tax on Exports and the Measurement of Tax Burden on Tradable Goods: the Agricultural Sector Case," Department of Economics, Working Papers 070, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
    2. Richard M. Bird, 2015. "Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1509, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    More about this item

    Keywords

    Fiscal decentralization; tax competition; Federal Tax Administration; Argentina;
    All these keywords.

    JEL classification:

    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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