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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)

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.

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. 0(2), pages 7-28, July.
  • Handle: RePEc:ief:reveye:v:42:y:2004:i:2:p:7-28
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    File URL: http://ief.eco.unc.edu.ar/files/publicaciones/economiayestadistica/2004_42_n2/2_piffano.pdf
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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.

    More about this item

    Keywords

    Fiscal decentralization; Tax Competition; Federal Tax Administration; Argentina;

    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

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