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- W1577226119 abstract "El trabajo analiza cuestiones habitualmente discutidas en la literaturasobre descentralizacion fiscal, distinguiendo entre el enfoque normativo yel enfoque positivo (eleccion publica). Luego se abordan los problemasque se presentan en los paises con importantes asimetrias regionales, comoArgentina, para avanzar en la descentralizacion fiscal. Por ultimo, el autorsugiere la necesidad de una reforma de las instituciones fiscales, a fin demejorar aspectos de eficiencia y coordinacion vertical responsable. Una administracion federal de ingresos fiscales tendria un rol preponderanteen la reforma. AbstractThe paper analyses the usual arguments discussed in the fiscal federalismliterature about fiscal decentralization through normative and positive(public choice) approaches. Afterwards, limits to enhance significantlyfiscal decentralization in countries with important regional asymmetrieslike Argentina are analyzed. Finally, the author suggests the necessity ofa fiscal institutional reform, which allows an efficient and responsiblevertical coordination. A superlative role is assigned to the federal revenueadministration in the suggested reform." @default.
- W1577226119 created "2016-06-24" @default.
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- W1577226119 date "2004-01-01" @default.
- W1577226119 modified "2023-09-28" @default.
- W1577226119 title "Fiscal decentralization, tax competition, and federal tax administration: A note from the Argentine experience" @default.
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