IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

Direct Democracy And Tax Exporting: Theory and an Application to the First Referendum ("Consulta Popular") in Argentina

Listed author(s):
  • Alberto Porto
  • Natalia Porto
Registered author(s):

    The assignment of the responsibility for different taxing powers is one of the most important problems in the theory and practice of fiscal federalism. The literature provides us with a set of general guidelines for the “tax assignment problem.” One conclusion is that “tax exporting” could create perverse signals for fiscal choice. In this paper the “tax exporting” problem is analyzed with simple models. The case of a tax passed through a referendum (Consulta Popular) in an argentinean tourist Municipality is studied. In a numerical exercise, using the fiscal data of the Municipality, the size of the public expenditures is calculated under different rules of fiscal decision. Then, an empirical analysis of the results of the voting and its determinants is carried out. The paper concludes with some comments, in order to improve the mechanisms of referendum related to fiscal decisions at the municipal level.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Paper provided by Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata in its series Department of Economics, Working Papers with number 046.

    in new window

    Length: 27 pages
    Date of creation: Dec 2002
    Handle: RePEc:lap:wpaper:046
    Contact details of provider: Postal:
    Calle 48 No555 - La Plata (1900)

    Phone: 21- 1466
    Fax: 54-21-25-9536
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:lap:wpaper:046. 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: (Diego Fernandez Felices)

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.