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¿La descentralización empereza? Efecto de las transferencias sobre los ingresos tributarios municipales en Colombia

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  • Cadena Ximena

Abstract

En este estudio se estima el efecto de las transferencias, como mecanismo transmisor de la descentralización, sobre los ingresos tributarios municipales en Colombia. Se utiliza una metodología de diferencias en diferencias, la cual permite tener en cuenta los cambios en la tendencia de crecimiento de los ingresos, de acuerdo con las características propias de cada municipio, antes y después de la descentralización. La estrategia empírica supera algunos problemas econométricos presentes en otros estudios. Se encuentra que el comportamiento de los ingresos tributarios municipales mejoró simultáneamente con el aumento de las transferencias, especialmente para el caso del impuesto predial. Este resultado rechaza la hipótesis de que el aumento en las transferencias desestimula el esfuerzo tributario, fenómeno conocido como pereza fiscal. El esfuerzo fiscal es diferencial de acuerdo con las características demográficas y socioeconómicas de cada municipio.

Suggested Citation

  • Cadena Ximena, 2002. "¿La descentralización empereza? Efecto de las transferencias sobre los ingresos tributarios municipales en Colombia," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE.
    • Handle: RePEc:col:000090:003903
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    File URL: http://economia.uniandes.edu.co/revistadys/Articulo50_2.pdf
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    1. Roberto Junguito & Ligia Melo & Martha Misas, 1995. "La Descentralización Fiscal y la Política Macroeconómica," Borradores de Economia 031, Banco de la Republica de Colombia.
    2. George J. Borjas & Richard B. Freeman & Lawrence F. Katz, 2021. "How Much Do Immigration and Trade Affect Labor Market Outcomes?," World Scientific Book Chapters, in: Foundational Essays in Immigration Economics, chapter 8, pages 163-234, World Scientific Publishing Co. Pte. Ltd..
    3. Dillinger, William & Webb, Steven B., 1999. "Decentralization and fiscal management in Colombia," Policy Research Working Paper Series 2122, The World Bank.
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    1. Grant Miller & B. Piedad Urdinola, 2010. "Cyclicality, Mortality, and the Value of Time: The Case of Coffee Price Fluctuations and Child Survival in Colombia," Journal of Political Economy, University of Chicago Press, vol. 118(1), pages 113-155, February.
    2. 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.
    3. Richard Jaimes, 2020. "Fiscal adjustments at the local level: evidence from Colombia," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1148-1173, October.
    4. Jaime Bonet Morón & Gerson Javier P�rez-Valbuena & Diana Ricciulli-Mar�n, 2018. "¿Hay pereza fiscal territorial en Colombia?," Revista de Economía del Rosario, Universidad del Rosario, vol. 21(2), pages 247-307.
    5. Sánchez Torres, Fabio & España Eljaiek, Irina & Zenteno, Jannet, 2012. "Sub-national Revenue Mobilization in Latin American and Caribbean Countries: The Case of Colombia," IDB Publications (Working Papers) 4191, Inter-American Development Bank.
    6. Fabio S√°nchez & Irina EspaÔøΩa, 2013. "Estructura, Potencial y Desaf√≠os del Impuesto Predial en Colombia," Documentos CEDE 11893, Universidad de los Andes, Facultad de Economía, CEDE.
    7. Mario Chac√≥n & Fabio Sanchez Torres, 2020. "El efecto de las transferencias sobre el recaudo fiscal local en Colombia, 2000-2015," Documentos CEDE 18344, Universidad de los Andes, Facultad de Economía, CEDE.
    8. Bonet-Morón, Jaime Alfredo, 2007. "Desequilibrios regionales en la política de descentralización en Colombia," Chapters, in: Fernández, Manuel & Guerra-Curvelo, Weildler & Meisel-Roca, Adolfo (ed.), Políticas para reducir las desigualdades regionales en Colombia, chapter 3, pages 44-81, Banco de la Republica de Colombia.
    9. Fernández, Manuel & Guerra-Curvelo, Weildler & Meisel-Roca, Adolfo (ed.), 2007. "Políticas para reducir las desigualdades regionales en Colombia," Books, Banco de la Republica de Colombia, number 2007-10, November.
    10. Jaime Bonet-Morón & Gerson Javier P�rez-Valbuena & Luis Montero-Mestre, 2018. "Las finanzas públicas territoriales en Colombia: dos décadas de cambios," Documentos de Trabajo Sobre Economía Regional y Urbana 16258, Banco de la República, Economía Regional.
    11. √Ålvaro Jos√© Moreno Garc√≠a, 2005. "Impacto De Transmilenio En El Crimen De La Avenida Caracas Y Sus Vecindades," Documentos CEDE 2809, Universidad de los Andes, Facultad de Economía, CEDE.
    12. José Marcelo Torres Ortega & Jorge Mario Ortega De la Rosa, 2022. "Flypaper Effect: The Colombian Municipalities Case for 2000-2017," Lecturas de Economía, Universidad de Antioquia, Departamento de Economía, issue 97, pages 79-111, July-Dece.
    13. Bonet-Morón, Jaime Alfredo & Galvis-Aponte, Luis Armando (ed.), 2016. "Sistemas de transferencias subnacionales : lecciones para una reforma en Colombia," Books, Banco de la Republica de Colombia, number 2016-02, November.
    14. José Marcelo Torres Ortega & Jorge Mario Ortega De La Rosa, 2022. "Efecto flypaper: estudio de caso para los municipios colombianos, periodo 2000-2017," Revista Lecturas de Economía, Universidad de Antioquia, CIE, issue No. 97, pages 79-111.

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    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

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