IDEAS home Printed from https://ideas.repec.org/a/col/000443/016369.html
   My bibliography  Save this article

Análisis de equidad horizontal de las transferencias fiscales en el Perú

Author

Listed:
  • Enrique Samanamud Valderrama

Abstract

El presente artículo analiza la equidad horizontal de las transferencias fiscales en el Perú. Para ello, primero, se desarrolla el marco teórico sobre las transferencias fiscales; luego se detalla la clasificación actual de las transferencias fiscales en el Perú según el presupuesto público 2013. De igual manera, se define un modelo de reclasificación de dichas transferencias, con el cual se evalúa si dicha distribución, desde una perspectiva de equidad horizontal, responde a una que equilibre el nivel de necesidades de bienes y servicios públicos de la jurisdicción con los recursos transferidos.

Suggested Citation

  • Enrique Samanamud Valderrama, 2017. "Análisis de equidad horizontal de las transferencias fiscales en el Perú," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 9(2), pages 265-299, May.
    • Handle: RePEc:col:000443:016369
    as

    Download full text from publisher

    File URL: http://editorial.ucatolica.edu.co/ojsucatolica/revistas_ucatolica/index.php/RFYPE/article/view/1829
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. repec:idb:brikps:publication-detail,7101.html?id=66140 is not listed on IDEAS
    2. repec:idb:brikps:78981 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    descentralización fiscal; transferencias fiscales; efectopapel matamoscas; índice de desigualdad; recursos ordinarios; recursosdeterminados.;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local 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:000443:016369. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Universidad Católica de Colombia (email available below). General contact details of provider: https://edirc.repec.org/data/feuccco.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.