Capacidad fiscal y desarrollo productivo: un análisis con datos de panel para los gobiernos subnacionales de Argentina

This paper analyzes fiscal capacity and fiscal effort of subnational goverments in Argentina and also tests their relationship with productive development. The results support that the average provincial tax effort is relatively low, indicating that there is scope for a better use of tax bases. We also find a positive relationship between the tax effort and productive development suggesting that provinces with superior ability to get closer to their potential collection, create better scenarios for productive activities that promote development.