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dc.date.accessioned 2024-03-25T17:06:02Z
dc.date.available 2024-03-25T17:06:02Z
dc.date.issued 2004
dc.identifier.uri http://sedici.unlp.edu.ar/handle/10915/164202
dc.description.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. en
dc.description.abstract 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. es
dc.language en es
dc.subject fiscal decentralization es
dc.subject Argentine es
dc.title Fiscal decentralization, tax competition, and federal tax administration: a note from the Argentine experience en
dc.type Articulo es
sedici.identifier.other https://doi.org/10.55444/2451.7321.2004.v42.n2.3805 es
sedici.identifier.issn 0034-8066 es
sedici.creator.person Piffano, Horacio Luis Pablo es
sedici.subject.materias Ciencias Económicas es
sedici.description.fulltext true es
mods.originInfo.place Facultad de Ciencias Económicas es
sedici.subtype Articulo es
sedici.rights.license Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
sedici.rights.uri http://creativecommons.org/licenses/by-nc-nd/4.0/
sedici.description.peerReview peer-review es
sedici.relation.journalTitle Revista de Economía y Estadística es
sedici.relation.journalVolumeAndIssue vol. 42, no. 2 es


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Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) Except where otherwise noted, this item's license is described as Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)