Motives and Constraints in the Implementation of Argentina’s 2017 Tax Reform

This paper examines the motives, constraints, and sequencing behind Argentinas 2017 tax reform, drawing on the authors direct involvement in its design and implementation. We document how a large inherited fiscal imbalance, a disinflation program that mechanically raised real pension spending under

本文基于作者直接参与阿根廷2017年税收改革的设计与实施的一手资料，考察了该改革背后的动因、制约因素与实施时序。本文记录了巨额遗留财政失衡、一项会机械推高实际养老金支出的反通胀计划如何在