Measuring fiscal descentralization in Argentina and Denmark
Fiscal decentralization has been a worldwide trend in the last decades, especially in Europe and in Latin America. This process, however, have not been uniform in all countries, acquiring different forms in different countries and within a same country over the years; those processes even involved n...
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2019
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| Source: | Ars Boni et Aequi, ISSN 0719-2568, Vol. 15, Nº. 1, 2019, pags. 30-51 |
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dialnet-ar-18-ART00014430232021-03-24Measuring fiscal descentralization in Argentina and DenmarkAltavilla, CristianDerecho Tributariodecentralizationfiscal federalismsubnational governmentslocal autonomytaxationFiscal decentralization has been a worldwide trend in the last decades, especially in Europe and in Latin America. This process, however, have not been uniform in all countries, acquiring different forms in different countries and within a same country over the years; those processes even involved not only federal states, but also traditionally unitary states. Decentralization, then, is a concept that has broken the theoretical boundaries between unitary states and federal states, transcending them. Therefore, a comparative study not only between federal countries but also between unitary countries is required. The aim of this paper is to compare the process of decentralization in two countries with completely different institutional settings (Argentina and Denmark) in order to measure the degree of fiscal decentralization reached, to understand how this process has operated throughout the last decade and which outcomes has been achieved in these two countries.2019text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=7826490(Revista) ISSN 0718-2457(Revista) ISSN 0719-2568Ars Boni et Aequi, ISSN 0719-2568, Vol. 15, Nº. 1, 2019, pags. 30-51spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Ars Boni et Aequi, ISSN 0719-2568, Vol. 15, Nº. 1, 2019, pags. 30-51
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Derecho Tributario
decentralization fiscal federalism subnational governments local autonomy taxation |
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Derecho Tributario
decentralization fiscal federalism subnational governments local autonomy taxation Altavilla, Cristian Measuring fiscal descentralization in Argentina and Denmark |
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Fiscal decentralization has been a worldwide trend in the last decades, especially in Europe and in Latin America. This process, however, have not been uniform in all countries, acquiring different forms in different countries and within a same country over the years; those processes even involved not only federal states, but also traditionally unitary states. Decentralization, then, is a concept that has broken the theoretical boundaries between unitary states and federal states, transcending them. Therefore, a comparative study not only between federal countries but also between unitary countries is required. The aim of this paper is to compare the process of decentralization in two countries with completely different institutional settings (Argentina and Denmark) in order to measure the degree of fiscal decentralization reached, to understand how this process has operated throughout the last decade and which outcomes has been achieved in these two countries.
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| format |
Article
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| author |
Altavilla, Cristian
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| author_facet |
Altavilla, Cristian
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| author_sort |
Altavilla, Cristian
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| title |
Measuring fiscal descentralization in Argentina and Denmark
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| title_short |
Measuring fiscal descentralization in Argentina and Denmark
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| title_full |
Measuring fiscal descentralization in Argentina and Denmark
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| title_fullStr |
Measuring fiscal descentralization in Argentina and Denmark
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| title_full_unstemmed |
Measuring fiscal descentralization in Argentina and Denmark
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| title_sort |
measuring fiscal descentralization in argentina and denmark
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| publishDate |
2019
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=7826490
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| _version_ |
1709754377057599488
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