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¿LA DESCENTRALIZACIÓN EMPEREZA? Efecto de las Transferencias Sobre los Ingresos Tributarios Municipales en Colombia

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  • Ximena Cadena

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Abstract

En este estudio se estima el efecto de las transferencias, como mecanismo transmisor de la descentralizaci�n, sobre los ingresos tributarios municipales en Colombia. Se utiliza una metodolog�a de diferencias en diferencias que permite tener en cuenta los cambios en la tendencia de crecimiento de los ingresos, de acuerdo con las caracter�sticas propias de cada municipio antes y despu�s de la descentralizaci�n. La estrategia emp�rica supera algunos problemas econom�tricos presentes en otros estudios. Se encuentra que el comportamiento de los ingresos tributarios municipales mejor� simult�neamente con el aumento de las transferencias, especialmente para el caso del impuesto predial. Este resultado rechaza la hip�tesis de que el aumento en las transferencias desestimula el esfuerzo tributario, fen�meno conocido como pereza fiscal. El esfuerzo fiscal es diferencial de acuerdo con las caracter�sticas demogr�ficas y socioecon�micas de cada municipio.

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File URL: http://economia.uniandes.edu.co/publicaciones/D2002-08.PDF
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Bibliographic Info

Paper provided by UNIVERSIDAD DE LOS ANDES-CEDE in its series DOCUMENTOS CEDE with number 003813.

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Length: 44
Date of creation: 15 Aug 2002
Date of revision:
Handle: RePEc:col:000089:003813

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Keywords: Descentralización Colombia; tributación municipal; esfuerzo pereza fiscal;

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  1. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416.
  2. Roberto Junguito & Ligia Melo & Martha Misas, . "La Descentralización Fiscal y la Política Macroeconómica," Borradores de Economia 031, Banco de la Republica de Colombia.
  3. George J. Borjas & Richard B. Friedman & Lawrence F. Katz, 1997. "How Much Do Immigration and Trade Affect Labor Market Outcomes?," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 28(1), pages 1-90.
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Cited by:
  1. Fabio Sánchez Torres & Irina España Eljaiek & Jannet Zenteno, 2012. "Sub-national Revenue Mobilization in Latin American and Caribbean Countries: The Case of Colombia," IDB Publications 78579, Inter-American Development Bank.
  2. Jaime Bonet, 2006. "Desequilibrios regionales en la política de descentralización en Colombia," DOCUMENTOS DE TRABAJO SOBRE ECONOMÍA REGIONAL 002293, BANCO DE LA REPÚBLICA - ECONOMÍA REGIONAL.
  3. Néstor Rubiano Páez, 2011. "Ciclo político de los negocios y tamaño municipal: Colombia 1989-2008," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 13(25), pages 105-136, July-Dece.

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