IDEAS home Printed from https://ideas.repec.org/p/ivi/wpasec/1992-08.html
   My bibliography  Save this paper

Corresponsabilización fiscal de dos niveles de gobierno: relaciones principal-agente

Author

Listed:
  • Francisco Pérez García

    () (Instituto Valenciano de Investigaciones Económicas)

  • Gonzalo Olcina Vauteren

    () (Universitat de València)

Abstract

This paper analyzes the problems in designing a tax sharing system when there are two governments levels with rights over the same taxes. Using a principal-agent model, the optimality of the different tax sharing systems is discussed. The presence of efficiency problems derived from the lack of cooperation between governments is proved, using Bernheim & Winstons (1986) common agency theorems. It is finally shown how a cooperative result can be institutionally induced by creating, for example, a Common Tax Agency in which all implicated governments participate. El trabajo analiza los problemas de diseño de un sistema de participación en la gestión tributaria cuando existen dos niveles de gobierno con derechos sobre los mismos tributos. Con la ayuda de un esquema principal-agente, se discute la optimalidad de los resultados de los distintos sistemas de participación tributaria. Haciendo uso de los teoremas sobre agencia común de Bernheim y Winston (1986) se prueba la existencia de problemas de eficiencia derivados de la falta de cooperación entre los gobiernos. Finalmente se muestra cómo el resultado cooperativo podría ser inducido mediante algún remedio institucional, como la creación de una Agencia Tributaria Común, participada por todos los gobiernos implicados.

Suggested Citation

  • Francisco Pérez García & Gonzalo Olcina Vauteren, 1992. "Corresponsabilización fiscal de dos niveles de gobierno: relaciones principal-agente," Working Papers. Serie EC 1992-08, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  • Handle: RePEc:ivi:wpasec:1992-08
    as

    Download full text from publisher

    File URL: http://www.ivie.es/downloads/docs/wpasec/wpasec-1992-08.pdf
    File Function: Fisrt version / Primera version, 1992
    Download Restriction: no

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ivi:wpasec:1992-08. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Departamento de Edición). General contact details of provider: http://edirc.repec.org/data/ievages.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.