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¿Hay pereza fiscal territorial en Colombia?

Author

Listed:
  • Jaime Bonet Morón
  • Gerson Javier Pérez-Valbuena
  • Diana Ricciulli-Marín

Abstract

The greater decentralization introduced by the Political Constitution of 1991, increased intergovernmental transfers for municipalities and departments to finance their own expenses. Through a model of double differences and fixed effects panel data, this document evaluates whether this increase in transfers has been a source of fiscal laziness in Colombian municipalities. The analysis distinguishes between types of territorial entities and between the two current schemes of funds transferring (sgp and sgr). All in all, the results show that there is no evidence that the increasing intergovernmental transfers have affected municipal tax collections negatively.

Suggested Citation

  • Jaime Bonet Morón & Gerson Javier Pérez-Valbuena & Diana Ricciulli-Marín, 2018. "¿Hay pereza fiscal territorial en Colombia?," Revista de Economía del Rosario, Universidad del Rosario, vol. 21(2), pages 247-307, December.
    • Handle: RePEc:col:000151:017973
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    File URL: https://revistas.urosario.edu.co/index.php/economia/article/view/7196
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    Cited by:

    1. 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.
    2. Jaime Bonet-Morón & Yuri Reina-Aranza & Lucas Wilfried Hahn-De-Castro, 2019. "Las finanzas públicas de Cartagena, 2001 – 2018," Documentos de trabajo sobre Economía Regional y Urbana 282, Banco de la Republica de Colombia.
    3. Jaime Bonet-Morón & Yuri Reina-Aranza & Lucas Wilfried Hahn-De-Castro, 2019. "Las finanzas públicas de Cartagena, 2001 – 2018," Cuadernos de Historia Económica 017625, Banco de la República - Economía Regional.
    4. Jaime Bonet-Morón & Diana Ricciulli-Marín, 2019. "Planificación urbana en América Latina: el caso de Valledupar (Colombia)," Cuadernos de Historia Económica 51, Banco de la Republica de Colombia.
    5. Gerson Javier Pérez-Valbuena & Jaime Bonet-Morón, 2018. "Municipal Fiscal Health in Colombian Main Cities," Documentos de Trabajo Sobre Economía Regional y Urbana 17016, Banco de la República, Economía Regional.
    6. Jaime Bonet-Morón & Yuri Reina-Aranza & Lucas Wilfried Hahn-De-Castro, 2020. "Evolución de las finanzas públicas de Cartagena, 2001 - 2018: ¿Se requiere mayor eficiencia en el recaudo?," Revista Economía y Región, Universidad Tecnológica de Bolívar, vol. 14(1), pages 35-70, June.
    7. Bonet-Morón, Jaime & Pérez-Valbuena, Gerson Javier & Marín-Llanes, Lucas, 2020. "Oil shocks and subnational public investment: The role of institutions in regional resource curse," Energy Economics, Elsevier, vol. 92(C).
    8. Diana Ricciulli-Marín & Jaime Bonet-Morón & Gerson Javier Pérez-Valbuena, 2021. "Política fiscal subnacional y ciclos económicos en Colombia," Documentos de Trabajo Sobre Economía Regional y Urbana 18604, Banco de la República, Economía Regional.

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    More about this item

    Keywords

    Fiscal laziness; transfer’s systems; fiscal policy; Colombia;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • C33 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Models with Panel Data; Spatio-temporal Models

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