Reforming Intergovernmental Fiscal Relations in Argentina

April 1, 2003

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

Argentina has committed itself to a reform of its revenue-sharing system. This paper examines this system and the issues involved in its redesign, and discusses the pros and cons of various options with a view to specifying a preferred approach.

Subject: Fiscal federalism, Fiscal policy, Income and capital gains taxes, Revenue administration, Social security contributions, Taxes, Value-added tax

Keywords: Argentina, coparticipated tax, discipline government borrowing, federal government, Fiscal federalism, government decision, governments of the province, incentive structure, Income and capital gains taxes, national government, provinces, Provincial government, revenue sharing, revenue-sharing regime, Social security contributions, subnational, Value-added tax, WP

Pages:
28
Volume:
2003
DOI:
https://doi.org/10.5089/9781451851410.001
Issue:
090
Series:
Working Paper No. 2003/090
Stock No:
WPIEA0902003
ISBN:
9781451851410
ISSN:
1018-5941

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