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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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    References listed on IDEAS

    as
    1. Bonet-Morón, Jaime Alfredo & Pérez-Valbuena, Gerson Javier & Ayala-García, Jhorland, 2016. "Contexto histórico y evolución del SGP en Colombia," Chapters, in: Bonet-Morón, Jaime Alfredo & Galvis-Aponte, Luis Armando (ed.), Sistemas de transferencias subnacionales : lecciones para una reforma en Colombia, chapter 5, pages 83-128, Banco de la Republica de Colombia.
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    3. 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, September.
    4. Jaime Bonet-Morón & Jhorland Ayala-García, 2016. "La brecha fiscal territorial en Colombia," Documentos de Trabajo Sobre Economía Regional y Urbana 14561, Banco de la República, Economía Regional.
    5. Roberto Junguito & Ligia Melo & Martha Misas, 1995. "La Descentralización Fiscal y la Política Macroeconómica," Borradores de Economia 031, Banco de la Republica de Colombia.
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    7. Juan Gonzalo ZAPATA & Olga Lucía ACOSTA & Adriana GONZÁLEZ, 2001. "Evaluación de la descentralización municipal en Colombia. ¿Se consolidó la sostenibilidad fiscal de los municipios colombianos durante los a," Archivos de Economía 2631, Departamento Nacional de Planeación.
    8. Israel Fainboim & Mauricio Olivera & Julio César Alonso, 1997. "La sostenibilidad de la política fiscal colombiana," Coyuntura Económica, Fedesarrollo, September.
    9. Perry, Guillermo & Olivera, Mauricio, 2009. "El impacto del petróleo y la minería en el desarrollo regional y local en Colombia," Research Department working papers 199, CAF Development Bank Of Latinamerica.
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    Cited by:

    1. Jaime Bonet-Morón & Diana Ricciulli-Marín, 2019. "Planificación urbana en América Latina: el caso de Valledupar (Colombia)," Cuadernos de Historia Económica 17370, Banco de la República, Economía Regional.
    2. 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).
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. 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.

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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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