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¿LA DESCENTRALIZACIÓN EMPEREZA? Efecto de las Transferencias Sobre los Ingresos Tributarios Municipales en Colombia

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Listed author(s):
  • Ximena Cadena

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Abstract

En este estudio se estima el efecto de las transferencias, como mecanismo transmisor de la descentralización, sobre los ingresos tributarios municipales en Colombia. Se utiliza una metodología de diferencias en diferencias que permite tener en cuenta los cambios en la tendencia de crecimiento de los ingresos, de acuerdo con las características propias de cada municipio antes y después de la descentralización. La estrategia empírica supera algunos problemas econométricos presentes en otros estudios. Se encuentra que el comportamiento de los ingresos tributarios municipales mejoró simultáneamente con el aumento de las transferencias, especialmente para el caso del impuesto predial. Este resultado rechaza la hipótesis de que el aumento en las transferencias desestimula el esfuerzo tributario, fenómeno conocido como pereza fiscal. El esfuerzo fiscal es diferencial de acuerdo con las características demográficas y socioeconómicas de cada municipio.

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File URL: http://economia.uniandes.edu.co/publicaciones/D2002-08.PDF
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Paper provided by UNIVERSIDAD DE LOS ANDES-CEDE in its series DOCUMENTOS CEDE with number 003813.

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Length: 44
Date of creation: 15 Aug 2002
Handle: RePEc:col:000089:003813
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Keywords: Descentralización Colombia; tributación municipal; esfuerzo pereza fiscal;

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Find related papers by JEL classification:
  • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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  1. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416-416.
  2. Roberto Junguito & Ligia Melo & Martha Misas, 1995. "La Descentralización Fiscal y la Política Macroeconómica," Borradores de Economia 031, Banco de la Republica de Colombia.
  3. George J. Borjas & Richard B. Friedman & Lawrence F. Katz, 1997. "How Much Do Immigration and Trade Affect Labor Market Outcomes?," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 28(1), pages 1-90.
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Cited by:

  1. Néstor Rubiano Páez, 2011. "Ciclo político de los negocios y tamaño municipal: Colombia 1989-2008," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 13(25), pages 105-136, July-Dece.
  2. Fabio Sánchez & Irina España, 2013. "Estructura, Potencial y Desafíos del Impuesto Predial en Colombia," DOCUMENTOS CEDE 011893, UNIVERSIDAD DE LOS ANDES-CEDE.
  3. Fabio Sánchez Torres & Irina España Eljaiek & Jannet Zenteno, 2012. "Sub-national Revenue Mobilization in Latin American and Caribbean Countries: The Case of Colombia," IDB Publications (Working Papers) 78579, Inter-American Development Bank.
  4. Jaime Bonet Morón, 2006. "Desequilibrios regionales en la política de descentralización en Colombia," Documentos de trabajo sobre Economía Regional 77, Banco de la Republica de Colombia.
  5. Grant Miller & B. Piedad Urdinola, 2010. "Cyclicality, Mortality, and the Value of Time: The Case of Coffee Price Fluctuations and Child Survival in Colombia," Journal of Political Economy, University of Chicago Press, vol. 118(1), pages 113-155, 02.
  6. Álvaro José Moreno García, 2005. "Impacto De Transmilenio En El Crimen De La Avenida Caracas Y Sus Vecindades," DOCUMENTOS CEDE 002809, UNIVERSIDAD DE LOS ANDES-CEDE.

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