¿LA DESCENTRALIZACIÓN EMPEREZA? Efecto de las Transferencias Sobre los Ingresos Tributarios Municipales en Colombia
En este estudio se estima el efecto de las transferencias, como mecanismo transmisor de la descentralizaci�n, sobre los ingresos tributarios municipales en Colombia. Se utiliza una metodolog�a de diferencias en diferencias que permite tener en cuenta los cambios en la tendencia de crecimiento de los ingresos, de acuerdo con las caracter�sticas propias de cada municipio antes y despu�s de la descentralizaci�n. La estrategia emp�rica supera algunos problemas econom�tricos presentes en otros estudios. Se encuentra que el comportamiento de los ingresos tributarios municipales mejor� simult�neamente con el aumento de las transferencias, especialmente para el caso del impuesto predial. Este resultado rechaza la hip�tesis de que el aumento en las transferencias desestimula el esfuerzo tributario, fen�meno conocido como pereza fiscal. El esfuerzo fiscal es diferencial de acuerdo con las caracter�sticas demogr�ficas y socioecon�micas de cada municipio.
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| Length: | 44 |
| Date of creation: | 15 Aug 2002 |
| Date of revision: | |
| Handle: | RePEc:col:000089:003813 |
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References listed on IDEAS
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- Roberto Junguito & Ligia Melo & Martha Misas, .
"La Descentralización Fiscal y la Política Macroeconómica,"
Borradores de Economia
031, Banco de la Republica de Colombia.
- Ligia Melo B. & Roberto Junguito B. & Martha Misas A., 1995. "La Descentralización Fiscal Y La Política Macroeconómica," BORRADORES DE ECONOMIA 002973, BANCO DE LA REPÚBLICA.
- Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416.
- 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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