IDEAS home Printed from https://ideas.repec.org/a/col/000151/002517.html
   My bibliography  Save this article

El impuesto predial en Colombia: factores explicativos del recaudo

Author

Listed:
  • IREGUI, Ana María

    ()

  • Ligia Melo

    ()

  • Jorge Ramos

    ()

Abstract

En este documento se evaluó el impacto que diversos factores económicos, políticos geográficos e institucionales pueden tener sobre el recaudo del impuesto predial en Colombia. Se utilizó la metodología de datos de panel para una muestra de 295 municipios, durante el periodo 1990-2002. Los resultados sugieren que la dependencia de las transferencias de la nación tiene un impacto negativo sobre el recaudo, aunque no significativo en los municipios más grandes. Por su parte, la violencia tiene un impacto negativo sobre el recaudo, siendo su efecto más importante en los municipios de tamaño mediano. Así mismo, la ubicación geográfica del municipio y el ciclo político inciden sobre el recaudo. Finalmente, se encontró que, en promedio, el recaudo per cápita es inferior en los municipios menos poblados del país.

Suggested Citation

  • IREGUI, Ana María & Ligia Melo & Jorge Ramos, 2005. "El impuesto predial en Colombia: factores explicativos del recaudo," REVISTA DE ECONOMÍA DEL ROSARIO, UNIVERSIDAD DEL ROSARIO, June.
  • Handle: RePEc:col:000151:002517
    as

    Download full text from publisher

    File URL: http://revistas.urosario.edu.co/index.php/economia/article/view/1027/926
    Download Restriction: no

    Other versions of this item:

    References listed on IDEAS

    as
    1. Ana María Iregui B. & Ligia Melo B. & Jorge Ramos F., 2004. "El impuesto predial en Colombia:evolución reciente, comportamiento de las tarifas y potencial de recuado," Ensayos sobre Política Económica, Banco de la Republica de Colombia, vol. 22(46-2), pages 258-304, Diciembre.
    2. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416-416.
    3. Hamilton, Bruce W, 1976. "Capitalization of Intrajurisdictional Differences in Local Tax Prices," American Economic Review, American Economic Association, vol. 66(5), pages 743-753, December.
    4. Zodrow, George R., 2001. "The Property Tax as a Capital Tax: A Room With Three Views," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(1), pages 139-156, March.
    5. Andrew Haughwout & Robert Inman & Steven Craig & Thomas Luce, 2004. "Local Revenue Hills: Evidence from Four U.S. Cities," The Review of Economics and Statistics, MIT Press, vol. 86(2), pages 570-585, May.
    6. Mieszkowski, Peter & Zodrow, George R, 1989. "Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents, and Property Taxes," Journal of Economic Literature, American Economic Association, vol. 27(3), pages 1098-1146, September.
    7. Zodrow, George R., 2001. "The Property Tax as a Capital Tax: A Room with Three Views," National Tax Journal, National Tax Association, vol. 54(n. 1), pages 139-56, March.
    8. Kanbur, Ravi & Keen, Michael, 1993. "Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size," American Economic Review, American Economic Association, vol. 83(4), pages 877-892, September.
    9. Baltagi, Badi H. & Wu, Ping X., 1999. "Unequally Spaced Panel Data Regressions With Ar(1) Disturbances," Econometric Theory, Cambridge University Press, vol. 15(06), pages 814-823, December.
    10. Craig Brett & Joris Pinkse, 2000. "The determinants of municipal tax rates in British Columbia," Canadian Journal of Economics, Canadian Economics Association, vol. 33(3), pages 695-714, August.
    11. Kanbur, Ravi & Keen, Michael, 1991. "Tax competition and tax coordination : when countries differ in size," Policy Research Working Paper Series 738, The World Bank.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Augusto Alean Pico & Raul Ernesto Acosta Mesa & Rodolfo Enrique Matos Navas, 2011. "Determinantes de los impuestos predial e industria y comercio en Cartagena," DOCUMENTOS DE TRABAJO 008835, UNIVERSIDAD TECNOLÓGICA DE BOLÍVAR.
    2. Ana María Iregui B. & Ligia Melo B. & Jorge Ramos F., 2004. "El impuesto predial en Colombia:evolución reciente, comportamiento de las tarifas y potencial de recuado," Ensayos sobre Política Económica, Banco de la Republica de Colombia, vol. 22(46-2), pages 258-304, Diciembre.
    3. Daniel Toro Gonzalez & Martha Elena Doria, 2010. "La curva de Laffer y la optimizacion del recaudo tributario en Cartagena, Colombia," REVISTA ECONOMÍA & REGIÓN, UNIVERSIDAD TECNOLÓGICA DE BOLÍVAR, September.
    4. Fabio Sánchez & Irina España, 2013. "Estructura, Potencial y Desafíos del Impuesto Predial en Colombia," DOCUMENTOS CEDE 011893, UNIVERSIDAD DE LOS ANDES-CEDE.
    5. Jaime Alfredo Bonet & Fabio Rueda, 2012. "Esfuerzo fiscal en los estados mexicanos," IDB Publications (Working Papers) 64598, Inter-American Development Bank.
    6. Adriana Restrepo Gómez & Juan David Chacón, 2015. "Las finanzas públicas de Soledad, Atlántico: Un caso atípico," REVISTA ECONOMÍA & REGIÓN, UNIVERSIDAD TECNOLÓGICA DE BOLÍVAR, vol. 9(2), pages 99-146, December.
    7. Raquel Bernal & Adriana Camacho & Carmen Elisa Flórez & Alejandro Gaviria, 2009. "Desarrollo económico: retos y políticas públicas," DOCUMENTOS CEDE 005269, UNIVERSIDAD DE LOS ANDES-CEDE.
    8. 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.
    9. 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 (Working Papers) 4191, Inter-American Development Bank.
    10. Juan Mauricio Ramírez & Juan Guillermo Bedoya, 2014. "Regalías directas por hidrocarburos y esfuerzo fiscal municipal en Colombia," COYUNTURA ECONÓMICA, FEDESARROLLO, December.
    11. Jaime Bonet Moron & Fabio Rueda Devivero, 2013. "Esfuerzo fiscal municipal en Guatemala," REVISTA ECONOMÍA & REGIÓN, UNIVERSIDAD TECNOLÓGICA DE BOLÍVAR, vol. 7(2), pages 5-41, December.
    12. Gonzalo Restrepo Quintero & Daphne Alvarez Villa, 2005. "Ley 617 de 2000 y su impacto fiscal territorial," ENSAYOS SOBRE ECONOMÍA REGIONAL (ESER) 003139, BANCO DE LA REPÚBLICA - ECONOMÍA REGIONAL.
    13. Vargas, Juan & Villaveces, Marta-Juanita, 2016. "Rural Property Tax Revenue in the Face of Economic Concentration and Political Competition: Evidence from Colombia," Research Department working papers 945, CAF Development Bank Of Latinamerica.
    14. repec:idb:brikps:79878 is not listed on IDEAS
    15. repec:hpe:journl:y:2016:v:219:i:4:p:161-188 is not listed on IDEAS
    16. Julián Arévalo Bencardino, 2014. "Construcción de paz y un nuevo modelo de construcción de Estado: una lectura de los dos primeros acuerdos de La Habana," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 16(30), pages 131-169, January-J.

    More about this item

    Keywords

    impuesto predial; Colombia; finanzas públicas regionales;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:col:000151:002517. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Facultad de Economía). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.