Reformulación de las relaciones fiscales entre nación y provincias

Abstract

A set of principles is defined to regulate the provision of goods and services for the satisfaction of public needs between the Federal (national) and State (provincial) governments as well as the allocation of the capacity to levy taxes. Specific rules are derived from these principles so as to implement a new system of intergovernmental fiscal relationships. The amounts of estimated receipts and expenses under different alternatives of the proposed system are compared with those corresponding to the present situation. Problems of geographical income distribution and justice are then briefly discussed.