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Fiscal Federalism

The Interaction between Own Revenues and Intergovernmental Transfers in Local Governments—The Case of Municipalities in Buenos Aires

Dados Bibliográficos

ID6375474
AutoresAlberto Porto (Universidad Nacional de La Plata), Jorge Puig (0000-0001-5033-5608, Universidad Nacional de La Plata)
Ano2023
Volume53
Fascículo4
Páginas642-678
Data de publicação2023-09-18
Peer ReviewedSim
Open AccessSim
TipoARTICLE
PeriódicoPublius The Journal of Federalism (JOURNAL)
Identificadores do periódicoISSN: 0048-5950 • E-ISSN: 1747-7107
EditoraOxford University Press (OUP) (PUBLISHER)
DOI10.1093/publius/pjad005
OpenAlexW4324138024
IdiomaEN
Citações recebidas2
Referências citadas66

We study the interaction between intergovernmental transfers on the level and the structure of local own revenues. Based on a sample for Argentina’s local governments, specifically the 135 municipalities of the province of Buenos Aires, we find that transfers facilitate local revenues collection. This effect is more pronounced in urban local governments, with higher population density, poverty levels, and demand for public services. In addition, transfers bias own revenues composition. That is, higher transfers lead to higher local tax collection, which is obtained through less distortionary taxation (i.e., property tax). Interestingly, this bias is stronger for local governments with a higher share of divisible public goods (that are likely to be financed according to the “benefit principle”). The results are robust to a battery of different estimation methods and can be rationalized with existing theory from public finance and political economy as well. The findings might have important policy implications for local governments’ public finance

Business · Decentralization · Economic policy · Economics · Federalism · fiscal federalism · Local government · Macroeconomics · Market economy · Microeconomics · Political science · Politics · Population · Property tax · Public economics · Public finance · Public good · Revenue · Sample (material · Tax revenue · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization · Taxation and Compliance Studies · Finance · Public Administration

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Obras citantes distintas2
Citações por ano2
Intervalo de citações2025 - 2026 (2)
Velocidade de citaçãocurrent
Altamente citadoNão
Tipos de citaçãoNeutras: 2
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