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La descentralización fiscal en América Latina. Balance de un proceso

Author

Listed:
  • Diego E. Pinilla
  • Juan de Dios Jiménez
  • Roberto Montero

Abstract

La mayor población urbana, la apertura política y económica y el área territorial son factores comunes que explican el origen y la profundidad de la descentralización en América Latina. La descentralización como objetivo obligó a transferir grandes recursos al nivel subnacional y dio lugar a un grave deterioro fiscal. En el intento de establecer incentivos adecuados, la segunda generación de reformas fijó nuevas prioridades: finanzas locales sanas, endeudamiento moderado y mayor esfuerzo tributario local. Este proceso requiere un marco institucional adecuado y habrá de continuar promoviendo una autonomía financiera local real.

Suggested Citation

  • Diego E. Pinilla & Juan de Dios Jiménez & Roberto Montero, 2015. "La descentralización fiscal en América Latina. Balance de un proceso," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 17(33), pages 133-160, July-Dece.
    • Handle: RePEc:rei:ecoins:v:17:y:2015:i:33:p:133-160
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    File URL: http://www.uexternado.edu.co/facecono/ecoinstitucional/workingpapers/dpinilla33.pdf
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    References listed on IDEAS

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    1. Cetrángolo, Oscar & Jiménez, Juan Pablo & Devoto, Florencia & Vega, Daniel, 2002. "Las finanzas públicas provinciales: situación actual y perspectivas," Estudios y Perspectivas – Oficina de la CEPAL en Buenos Aires 12, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    2. Dillinger, William & Webb, Steven B., 1999. "Decentralization and fiscal management in Colombia," Policy Research Working Paper Series 2122, The World Bank.
    3. Eduardo Wiesner, 2002. "Transferencias, incentivos y la endogenidad del gasto territorial," Archivos de Economía 11244, Departamento Nacional de Planeación.
    4. Ebel, Robert D. & Yilmaz, Serdar, 2002. "On the measurement and impact of fiscal decentralization," Policy Research Working Paper Series 2809, The World Bank.
    5. Jorge Martinez-Vazquez & James Alm (ed.), 2003. "Public Finance in Developing and Transitional Countries," Books, Edward Elgar Publishing, number 2595.
    6. Daniel Artana, 2007. "Are Latin-American Countries Decentralized?," Working Papers 92, FIEL.
    7. Finot, Iván, 2001. "Descentralización en América Latina: teoría y práctica," Gestión Pública 7261, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
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    Cited by:

    1. Luis Felipe Fajardo-Pineda, 2019. "Estructura demográfica y desempeno financiero municipal en el departamento de Boyacá, Colombia," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia, vol. 38(68), pages 247-272, July.

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