Direct Democracy And Tax Exporting: Theory and an Application to the First Referendum ("Consulta Popular") in Argentina

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” could create perverse signals for fiscal choice. In this paper the “tax exporting” problem is analyzed with simple models. The case of a tax passed through a referendum (Consulta Popular) in an argentinean tourist Municipality is studied. In a numerical exercise, using the fiscal data of the Municipality, the size of the public expenditures is calculated under different rules of fiscal decision. Then, an empirical analysis of the results of the voting and its determinants is carried out. The paper concludes with some comments, in order to improve the mechanisms of referendum related to fiscal decisions at the municipal level.direct democracy; tax assignment; fiscal externalities; tax exporting.

Fiscal Decentralization and Voters' Choices as Control

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 learning period, citizens vote considering the fiscal performance. The smaller the jurisdiction, the more sensitive the citizens. Voters, in evaluating fiscal performance to take voting decisions, consider the performance in the recent past. Municipal elections are not a mere rehearsal of national or provincial elections. We conclude that we can trust in fiscal decentralization and voting. Perhaps, it is a better option than fiscal centralization.fiscal decentralization; local governments; fiscal performance; voters' choices

Direct democracy and tax exporting: theory and an application to the first referendum ("consulta popular") in Argentina

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" could create perverse signals for fiscal choice. In this paper the tax exporting problem is analyzed with simple models. The case of a tax passed through a referendum (Consulta Popular) in an argentinean tourist Municipality is studied. In a numerical exercise, using the fiscal data of the Municipality, the size of the public expenditures is calculated under different rules of fiscal decision. Then, an empirical analysis of the results of the voting and its determinants is carried out. The paper concludes with some comments, in order to improve the mechanisms of referendum related to fiscal decisions at the municipal level.Departamento de Economí

I. El Funcionamiento del Federalismo Fiscal Argentino II. Nota sobre el Financiamiento de las Municipalidades y la “Tasa de Abasto”.

In this paper the main issues of the fiscal federalism in Argentina are reviewed. The conflicts arising from the intergovernmental fiscal relations have not had an adequate solution along the time. The redesign requires an emphasis on the marginal fiscal responsibility, the compensation of intergovernmental fiscal externalities, and the improvement of the mechanisms of information and control.

Finanzas Públicas Locales en la Argentina.

In this paper the Argentine experience in the field of local governments is presented. In the first place, the paper studies the evolution and current situation of the vertical structure of the public sector, the relationships and tensions among the levels of government, and the description of the system of local governments. Some topics of local government economic applied to the argentinian case are then investigated: the relationship between the size of the group and the local expenditures; the imitation effect among municipalities; the effect on the municipal expenditures of the provincial expenditures in the municipality; the determinants of employment, wages and public expenditures in the municipalities; the relationships among size, fiscal correspondence and fiscal decentralization; the distribution of the provincial fiscal residue among municipalities and, finally, the ballot box as a mechanism of control of local governments.

Bipolar disorder: evolution of the concept and current controversies

The author reviews the evolution of the concept of bipolar disorder as an ongoing process. Its roots can be found in the work of Araeteus of Capadocia, who assumed that melancholia and mania were two forms of the same disease. The modern understanding of bipolar disorder began in France, through the work of Falret (1851) and Baillarger (1854). The pivotal concepts of Emil Kraepelin changed the basis of psychiatric nosology, and Kraepelin's unitary concept of manic-depressive insanity was largely accepted. Kraepelin and Weigandt's ideas on mixed states were the cornerstone of this unitary concept. After Kraepelin, however, the ideas of Kleist and Leonhard, in Germany, as well as the work of Angst, Perris and Winokur, emphasized the distinction between unipolar and bipolar forms of depression. More recently, the emphasis has shifted again to the bipolar spectrum, which, in its mild forms, expanded to the limits of normal temperament. In concluding, the author summarizes the polemic aspects concerning the nosology of bipolar disorder and its boundaries in comparison with those of with schizophrenia, schizoaffective disorders and cycloid psychosisO autor revê o conceito de transtorno bipolar como um processo em evolução. Suas raízes podem ser encontradas no trabalho de Araeteus da Capadócia, que assumia serem a melancolia e a mania duas formas da mesma doença. A compreensão atual da doença bipolar começou na França, através dos trabalhos de Falret (1851) e Baillarguer (1854). Os conceitos fundamentais de Kraepelin mudaram as bases da nosologia psiquiátrica, e o conceito unitário de Kraepelin sobre a insanidade maníaco-depressiva passou a ser amplamente aceito. Depois de Kraepelin, no entanto, as idéias de Kleist e Leonhard, na Alemanha, e o trabalho subseqüente de Angst, Perris e Winokur enfatizaram a distinção entre as formas monopolares e bipolares da depressão. Mais recentemente a ênfase mudou novamente para o espectro bipolar, que em suas formas leves expande-se às bordas dos temperamentos normais. Finalizando, o autor sumariza os aspectos polêmicos da nosologia da doença bipolar e seus limites com as esquizofrenias, a doença esquizoafetiva e as psicoses ciclóides.Universidade Federal de São Paulo (UNIFESP), Escola Paulista de Medicina (EPM) da Universidade FederalUNIFESP, EPM, da Universidade FederalSciEL

Epidemiologia e aspectos transculturais do transtorno obsessivo-compulsivo

Epidemiological and phenomenological data are convergent and emphasize the similarities of obsessive-compulsive features among different cultures and geographic regions (North and South America, Europe, Africa, Asia). In the studies reviewed, obsessions and compulsions show to be very similar in their variety and content, regardless sociocultural differences and historical backgrounds. The influence of the culture was observed only circumstantially , for example, when shaping religious and sexual contents. The phenomenological homogeneity of obsessive-compulsive disorder, as a transhistorical and transcultural syndrome, suggests the existence of a setting of nuclear symptoms relatively independent of geographic, ethnic and cultural differences. The importance of biologic evolutionary and ethological studies is emphasized.Universidade Federal de São Paulo (UNIFESP) Escola Paulista de Medicina Departamento de PsiquiatriaUNIFESP, EPM, Depto. de PsiquiatriaSciEL

History of the nosologic characterization of bipolar disorder

The authors review briefly the history of bipolar disorder from Araeteus of Cappadocia to our times. The modern concept of bipolar disorder was built in France, through the work of Falret (1851) and Baillarger (1854). The pivotal concepts of Emil Kraepelin changed the basis of psychiatric nosology, and Kraepelin's unitary concept of manic-depressive insanity was largely accepted. Kraepelin and Weigandt's ideas on mixed states were a cornerstone to this unitary concept. After Kraepelin however, the ideas of Kleist and Leonhard, in Germany, and the work of Angst, Perris and Winokur emphasized the distinction between unipolar and bipolar forms of depression. More recently the emphasis changed again to the bipolar spectrum, which expanded to the borders of the normal temperaments (Akiskal and co-workers). At the end the authors summarize the controversies concerning the nosology of bipolar disorder and its boundaries with schizophrenia, schizoaffective disorders and cycloid psychosis.Os autores apresentam uma sintética revisão da história da doença bipolar, a partir de Araeteus da Capadócia até os tempos atuais. O conceito moderno de doença bipolar foi iniciado na França, com os trabalhos de Falret (1851) e Baillarger (1856). Os conceitos seminais de Emil Kraepelin mudaram as bases da nosologia psiquiátrica, e o seu conceito unitário a respeito da insanidade maníaco-depressiva foi amplamente aceito e adotado. As idéias de Kraepelin e Weigandt constituíram-se na pedra angular para sua concepção unitária da doença maníaco-depressiva. Depois de Kraepelin, no entanto, as idéias de Kleist e Leonhard, na Alemanha, e o trabalho de Angst, Perris e Winokur enfatizaram a distinção entre as formas unipolar e bipolar da depressão. Mais recentemente a ênfase mudou novamente para o espectro bipolar, que se estende até os limites dos temperamentos normais (Akiskal e colaboradores). Finalizando, os autores sumarizam as controvérsias quanto à nosologia do transtorno bipolar e suas fronteiras com a esquizofrenia, os quadros esquizoafetivos e as chamadas psicoses ciclóides.Universidade Federal de São Paulo (UNIFESP) Escola Paulista de Medicina Departamento de PsiquiatriaUNIFESPUNIFESP, EPM, Depto. de PsiquiatriaUNIFESPSciEL

Fiscal Policy and Income Distribution : Argentina 1995-2010

This paper studies the effect of consolidate –national and provincial– fiscal policy in Argentina on income distribution, building a novel panel data for 1995-2010 considering the 24 jurisdictions and quintile groups within provinces. We allocate expenditures, taxes and transfers among provinces and among people within provinces, according to benefit and incidence principles, avoiding double accounting, and build three measures of income: ex ante, interim, and ex post (or extended) income. We find that i) personal income inequality increased between 1995 and 2002, and then reverted the trend; ii) the trends in income inequality have a parallel with the different macroeconomic regimes nested in the sample (convertibility between 1995 and 2001 and post convertibility since 2002); iii) the effect of fiscal policy is a reduction in the Gini coefficient of 6 points in 1995, 5 points in 2002 and 10 points in 2010; iv) the mix of instruments to redistribute income changed with time towards cash transfers and against in-kind expenditures; iv) provincial budgets contribute strongly to progressivity; v) social expenditure is the most important redistribution tool, but economic services have grown in size between sub-periods, pushed by government subsidies in energy and transport, and vi) the paper measures the distribution of budget but leave aside the distribution of results (e.g., expenditure performance).Facultad de Ciencias Económica

Financiamiento de la universidad publica

El financiamiento de la universidad pública es un tema en permanente discusión. La cuestión es si la financiación debe quedar a cargo del presupuesto o si se introducen aranceles (precios) que aporten fondos, ya sea parcial o totalmente. Este trabajo se ocupa de la cuestión estrictamente financiera del problema y el objetivo es responder a la pregunta de en qué medida la provisión de educación universitaria a precio subsidiado es un sistema de pago diferido. O sea: el Estado incurre en ciertos gastos para proveer la educación universitaria; luego, dado el diferencial de ingresos de los que obtuvieron esa educación y la alícuota impositiva, obtiene recursos fiscales. ¿Cual es el resultado neto? El trabajo incluye una nota sobre la equidad de la provisión subsidiada. Las cuantificaciones de este trabajo muestran que la imposición sobre el diferencial de ingresos recupera entre el 20% (considerando sólo los ingresos laborales) y el 50% (considerando los ingresos totales). El aumento de la tasa de graduación en un 20% permitiría recuperar un 10% adicional. Sería posible cubrir una parte importante del gasto total con un arancel de nivel similar a los más bajos de las escuelas secundarias privadas. En estos cálculos no se consideró la externalidad de la educación universitaria