The assignment of the responsibility for different taxing powers is one of the most important problems in the theory and practice of fiscal federalism. The literature provides us with a set of general guidelines for the “tax assignment problem.” One conclusion is that “tax exporting”...

This paper investigates, empirically, the voters` choices as a mechanism of control of the municipal governments in Argentina. In particular, the paper explores the question of whether voters choose to support the political party in office based on its fiscal performance while in office. After a...

This paper investigates, empirically, the voters' choices as a mechanism of control of the municipal governments in Argentina. In particular, the paper explores the question of whether voters choose to support the political party in office based on its fiscal performance while in office. After a...