Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/89068
Authors: 
Artana, Daniel
Auguste, Sebastian
Cristini, Marcela
Moskovitz, Cynthia
Templado, Ivana
Year of Publication: 
2012
Series/Report no.: 
IDB Working Paper Series IDB-WP-297
Abstract: 
This paper analyzes sub-national revenues in Argentina. Following a discussion of the recent evolution of government revenues and their vertical imbalance, the paper then analyzes the most important taxes collected by federal, provincial and local governments. Subsequently considered are the determinants of sub-national revenues and the impact of the 2001-2002 crisis. It is found that automatic transfers improve collections of the cascade sales tax and the property tax by enlarging the disposable income of the private and public sector of the provinces favored by the regional redistribution of income, while discretionary transfers reduce own-source revenue effort and encourage public investment. The paper concludes by analyzing options to improve sub-national revenue mobilization and offering specific proposals, particularly in regard to improving the cascade provincial sales tax.
JEL: 
H71
H77
Document Type: 
Working Paper

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