The paper explores the feasibility of a new agreement on the Fiscal and Financial Federal Coordination System in Argentina and seeks to corroborate the hypothesis that this would not be feasible and sustainable in the long run without a Reform of the Federal Tax System, in particular, a reform...

This paper analyzes conceptual issues dealing with the measurement of “sector tax burden”, specifically the methodological treatment of the Value Added Tax (VAT) and Tax on Exports, with particular reference to the Agricultural Sector. First, notions of tax impact (statutory or legal...

This paper reviews the familiar “dilemma of Condorcet”, dealing with the voting by simple majority problem, studied by Duncan Black and Kenneth Arrow, to highlight the importance of a discretionary manipulation of the political agenda in a representative democracy. The dilemma is used to...

The paper analyzes tax burden on rural sector and its implication on property right of land. First, tax burden on land property and rural activities, and its incidence on land values are analyzed; next, the author tries to advance an economic foundation theory for evaluating a legal quantitative...