The document seeks to shed-light on the mobilization of national government revenues in Argentina. This being said, the authors analyze the most important taxes collected by federal, provincial and local governments, and their impact on government revenue both at national and local level. Furthermore, the document evaluates the impact and incidence of the 2001-2002 crisis on the determinants of national revenues. In order to achieve these objectives, the researchers introduce data provided by Argentina’s household surveys (EPHPM, Encuesta Permanente de Hogares de Propósitos Múltiples).
The paper is organized as follows. After a brief introductory chapter, section two portrays the recent evolution of government revenues in Argentina, whereas chapter three looks at the determinants of sub-national revenues and explores the impact of the 2001-2002 crisis on federal transfers and revenues. Meanwhile section four analyzes some political economy issues related to taxes reforms which are to be held in Argentina, whilst chapter five concludes by providing different alternatives to improve government revenue mobilization in Argentina.
To conclude, the authors claim that automatic transfers improve collections of government revenues in Argentina by enlarging the disposable income of the private and public sectors. Moreover, there document suggests that in order to further improve revenue mobilization, cascading provincial sales taxes should be put in place at local, regional and national level.