IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

El Impuesto Predial en Colombia: Factores Explicativos del Recaudo

  • Ana María Iregui B.

    ()

  • Ligia Melo B.

    ()

  • Jorge Ramos F.

    ()

El impuesto predial es una de las principales fuentes de ingreso municipal en varios países del mundo. En Colombia, este impuesto constituye en promedio la segunda fuente de rentas tributarias locales, después del impuesto de industria y comercio. La literatura sobre el predial se ha centrado en el estudio de su incidencia económica y en los determinantes de la base impositiva y de las tarifas del impuesto. Si bien, las rentas provenientes de este impuesto se pueden explicar por el comportamiento del avalúo catastral y el nivel de las tarifas nominales, su evolución puede verse afectada por una serie de factores económicos, políticos, geográficos e institucionales, que pueden incidir positiva o negativamente sobre el recaudo. En un estudio reciente Iregui, Melo y Ramos, (2004) se encontró que en un gran número de municipios los recaudos por predial son inferiores a su potencial, debido al rezago en la actualización de los avalúos catastrales, al bajo nivel de las tarifas nominales y la existencia de una brecha entre las tarifas nominales y efectivas. Teniendo en cuenta este resultado, en este estudio se evalúa a nivel empírico la incidencia de diversos factores sobre el comportamiento del recaudo del impuesto, con el objeto de aportar nuevos elementos a la discusión sobre la tributación local en Colombia. Este documento consta de seis secciones siendo esta la primera. En la segunda sección se presenta una breve revisión de la literatura económica sobre el impuesto. En la tercera sección se destacan algunos de los factores que pueden afectar el comportamiento del recaudo en Colombia. En la cuarta sección se describe brevemente la metodología de estimación utilizada. En la quinta sección se presentan los resultados de diferentes estimaciones y por último, en la sexta sección, se incluyen algunos comentarios finales al documento.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.banrep.gov.co/docum/ftp/borra319.pdf
Download Restriction: no

Paper provided by Banco de la Republica de Colombia in its series Borradores de Economia with number 319.

as
in new window

Length:
Date of creation:
Date of revision:
Handle: RePEc:bdr:borrec:319
Contact details of provider: Postal: Cra 7 # 14-78 Piso 7
Phone: (57-1) 3431111
Fax: (57-1) 2841686
Web page: http://www.banrep.org/publicaciones/pub_borra.htm
Email:


More information through EDIRC

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

as in new window
  1. Hamilton, Bruce W, 1976. "Capitalization of Intrajurisdictional Differences in Local Tax Prices," American Economic Review, American Economic Association, vol. 66(5), pages 743-53, December.
  2. 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 877-92, September.
  3. Kanbur, Ravi & Keen, Michael, 1991. "Tax competition and tax coordination : when countries differ in size," Policy Research Working Paper Series 738, The World Bank.
  4. Andrew F. Haughwout & Robert P. Inman & Steven Craig & Thomas Luce, 2003. "Local Revenue Hills: Evidence from Four U.S. Cities," NBER Working Papers 9686, National Bureau of Economic Research, Inc.
  5. Ana María Iregui B. & Ligia Melo B. & Jorge Ramos, 2004. "El Impuesto Predial en Colombia: Evolución Reciente, Comportamiento de las Tarifas y Potencial de Recaudo," BORRADORES DE ECONOMIA 002515, BANCO DE LA REPÚBLICA.
  6. 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.
  7. 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.
  8. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416.
  9. 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.
  10. 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.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:bdr:borrec:319. 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: (Camilo Millán)

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 references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link 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 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.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.