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Impuesto predial y desarrollo económico. Aproximación a la relación entre el impuesto predial y la inversión de los municipios de Antioquia

Author

Listed:
  • Santiago Tobón Zapata
  • Juan Carlos Muñoz-Mora

Abstract

El artículo analiza las relaciones existentes entre los niveles de inversión en salud y educación por parte de los municipios, y el recaudo del impuesto predial. Se utiliza la metodología de panel de datos, entre los anos 2000 y 2008, en una muestra de 97 municipios del departamento de Antioquia (Colombia). De acuerdo con los resultados, se logra determinar que no existe ninguna relación entre los niveles de inversión autónoma en educación y el recaudo de impuesto predial; por otra parte, respecto a las inversiones en salud, se identifica que el recaudo del impuesto presenta una relación negativa con las inversiones autónomas. Finalmente, como una extensión del alcance inicial planteado, se logró determinar una relación positiva entre el recaudo de impuesto predial y las inversiones en desarrollo de vías e infraestructura. ***** This paper discusses the relationship between the levels of investment in health and education made by the municipalities and the collection of property taxes. A data panel methodology was used with a sample of 97 municipalities in the department of Antioquia (Colombia) for the period 2000 - 2008. According to the results, it is possible to conclude that there is no relationship between the levels of autonomous investment in education and the collection of property taxes. On the other hand, in relation to health investments, a negative relationship was found between property tax collection and autonomous investment in health. Finally, in addition to the initial scope proposed, a positive relationship was shown between the collection of property taxes and investments in the development of roads and infrastructure.

Suggested Citation

  • Santiago Tobón Zapata & Juan Carlos Muñoz-Mora, 2013. "Impuesto predial y desarrollo económico. Aproximación a la relación entre el impuesto predial y la inversión de los municipios de Antioquia," Revista Ecos de Economía, Universidad EAFIT, June.
    • Handle: RePEc:col:000442:011618
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    References listed on IDEAS

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    More about this item

    Keywords

    Impuesto predial; salud; educación; política fiscal;
    All these keywords.

    JEL classification:

    • C21 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models
    • C34 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Truncated and Censored Models; Switching Regression Models
    • D13 - Microeconomics - - Household Behavior - - - Household Production and Intrahouse Allocation
    • D74 - Microeconomics - - Analysis of Collective Decision-Making - - - Conflict; Conflict Resolution; Alliances; Revolutions

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