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Finanzas públicas y desigualdad fiscal en los municipios de Boyacá, 1985-2010

Author

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  • Plinio Atanael Guerrero Guerrero

Abstract

La desigualdad de los ingresos fiscales per cápita de los municipios y provincias del departamento de Boyacá y su evolución, es analizada utilizando tres indicadores (Gini, Theil y coeficiente sigma), para acercarse a la explicación de la contribución del proceso de descentralización fiscal en la reducción de las disparidades intermunicipales y provinciales. De los resultados obtenidos, se deduce que en materia fiscal hay un proceso de convergencia, además, al contrastarlos con indicadores como el NBI, el porcentaje de población en situación de pobreza y el Gini de gastos por municipio, en 1993 y 2005, estos últimos presentan disminuciones importantes que en cierta forma corroboran la mejora en los indicadores de equidad.

Suggested Citation

  • Plinio Atanael Guerrero Guerrero, 2014. "Finanzas públicas y desigualdad fiscal en los municipios de Boyacá, 1985-2010," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia, June.
    • Handle: RePEc:col:000152:013043
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    More about this item

    Keywords

    Descentralización fiscal; finanzas públicas; ingresos fiscales.;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • C43 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Index Numbers and Aggregation
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • H79 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Other

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