A game on the federal co-participation of taxes ; Un juego sobre la coparticipación federal de impuestos

Abstract

In July 1994, we wrote a job, to be dealt with at a seminar at the Torcuato Di Tella Institute (held on 11 July), providing a view on the proposal that was being studied at these times to incorporate into the National Constitution a provision giving constitutional hierarchy to the federal tax co-participation regime (CFI). A very simple model led to the following conclusions: "(III) The results presented. imply a pessimistic response to the current possibility of achieving a balanced situation. Given that the reference situation is Law 23.548, given the current distribution of political power in the National Congress and the simple majority rule, it was not possible. to reach a new Law on CFI that represents a balance. "(iv) On what the Constituent Convention could do with regard to the IFC regime, the answer is that it could only give it constitutional hierarchy to a regime that has been in open crisis for more than 15 years. And this hierarchy will hardly help solve the crisis. If discussed, there does not seem to be a balancing solution. If it were to be 'frozen' in the form provided for in Article 15 of Law 23.548, a defective 'transitional regime' becomes a 'structural data'; the reality will be carried out by means of covenants, agreements or decrees to amend, most probably with doubtful rationality, such 'structural data'. In that case, Argentinian federalism will continue to pass the stage of 'coercive federalism'. More than 13 years have passed since the 1994 Constitution has been sanctioned, and more than 11 years have been in breach of the Sixth Transitional Provision (sanctioning a new law before 31/12/1996). Given the success of our prediction (which we are not happy, but which is useful as an alert for unmeasured constitutional and legal provisions), it seems to us to be useful to replicate the work in the version discussed at that opportunity. Department of Economics ; En julio de 1994 escribimos un trabajo, para ser tratado en un Seminario en el Instituto Torcuato Di Tella (realizado el 11 de ...