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Transferencias intergubernamentales y disparidades fiscales horizontales en Colombia

Author

Listed:
  • Jhorland Ayala-García
  • Jaime Bonet-Morón

Abstract

Este documento estima las disparidades fiscales horizontales en municipios y departamentos de Colombia con datos de las Ejecuciones Presupuestales para el período 1985-2014. Además, se evalúa el efecto igualatorio de las transferencias condicionadas del Sistema General de Participaciones (SGP) y las no condicionadas del Sistema General de Regalías (SGR), con base en indicadores como el coeficiente de variación y de Gini. Como resultado, se encontró que las transferencias reducen las disparidades fiscales horizontales tanto en municipios como en departamentos, con un mayor efecto en los primeros. Por tipo de transferencia, los resultados son diferentes dado que el SGP reduce las disparidades, mientras que el SGR aumenta la desigualdad fiscal.

Suggested Citation

  • Jhorland Ayala-García & Jaime Bonet-Morón, 2015. "Transferencias intergubernamentales y disparidades fiscales horizontales en Colombia," Documentos de trabajo sobre Economía Regional y Urbana 231, Banco de la Republica de Colombia.
    • Handle: RePEc:bdr:region:231
    DOI: 10.32468/dtseru.231
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    References listed on IDEAS

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    Citations

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    Cited by:

    1. Jaime Bonet‐Morón & Jhorland Ayala‐García, 2020. "The territorial fiscal gap in Colombia," Regional Science Policy & Practice, Wiley Blackwell, vol. 12(1), pages 7-24, February.
    2. Jaime Bonet-Morón & Jhorland Ayala-García, 2016. "La brecha fiscal territorial en Colombia," Documentos de trabajo sobre Economía Regional y Urbana 235, Banco de la Republica de Colombia.
    3. Eduardo A. Haddad & Luis A. Galvis & Inácio F. Araújo-Junior & Vinicius A.Vale, 2018. "Impact Assessment of Scenarios of Interregional Transfers in Colombia," Documentos de Trabajo Sobre Economía Regional y Urbana 16767, Banco de la República, Economía Regional.

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    More about this item

    Keywords

    horizontal fiscal disparities; equalization transfers; GSP; GSR.;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • R12 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Size and Spatial Distributions of Regional Economic Activity; Interregional Trade (economic geography)

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