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Sub-national Revenue Mobilization in Latin American and Caribbean Countries: The Case of Colombia

  • Fabio Sanchez Torres
  • Irina Espa–a Eljaiek
  • Jannet Zenteno Gonzalez
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    This paper surveys the evolution and implications of fiscal decentralization in Colombia in recent decades. After describing the fiscal decentralization process and its impact on sub-national finances, the paper presents the evolution of departmental public finances, departmental vertical imbalances and the proposal to levy a VAT surcharge and a retail sales tax for the departments. The paper subsequently describes the evolution of municipal finances and municipal vertical imbalances, then includes calculations of the effective rates of the property and land tax and the industry and commerce tax, estimating the municipal tax burden, the efficiency rate of tax collection, and the determinants of both. The paper concludes with policy recommendations.

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    Paper provided by Inter-American Development Bank, Research Department in its series Research Department Publications with number 4820.

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    Date of creation: Dec 2012
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    Handle: RePEc:idb:wpaper:4820
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    1. Jean-Paul Faguet & Fabio Sanchez, 2006. "Decentralization’s effects on educational outcomes in Bolivia and Colombia," LSE Research Online Documents on Economics 2397, London School of Economics and Political Science, LSE Library.
    2. Ramírez, Juan Carlos & Osorio, Horacio & Parra-Peña S., Rafael Isidro, 2007. "Escalafón de la competitividad de los departamentos en Colombia," Estudios y Perspectivas – Oficina de la CEPAL en Bogotá 16, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    3. Ana María Iregui B. & Ligia Melo B. & Jorge Ramos F., . "El Impuesto Predial en Colombia: Evolución Reciente, Comportamiento de las Tarifas y Potencial de Recaudo," Borradores de Economia 274, Banco de la Republica de Colombia.
    4. Andrew Haughwout & Robert Inman & Steven G. Craig & Thomas Luce, 2000. "Local Revenue Hills: Evidence from Four U. S. Cities," PIER Working Paper Archive 03-012, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, revised 01 Mar 2003.
    5. Cadena Ximena, 2002. "¿La descentralización empereza? Efecto de las transferencias sobre los ingresos tributarios municipales en Colombia," REVISTA DESARROLLO Y SOCIEDAD, UNIVERSIDAD DE LOS ANDES-CEDE, September.
    6. Faguet, Jean-Paul, 2001. "Does decentralization increase responsiveness to local needs? - evidence from Bolivia," Policy Research Working Paper Series 2516, The World Bank.
    7. IREGUI, Ana María & Ligia Melo & Jorge Ramos, 2005. "El impuesto predial en Colombia: factores explicativos del recaudo," REVISTA DE ECONOMÍA DEL ROSARIO, UNIVERSIDAD DEL ROSARIO, June.
    8. Battese, G E & Coelli, T J, 1995. "A Model for Technical Inefficiency Effects in a Stochastic Frontier Production Function for Panel Data," Empirical Economics, Springer, vol. 20(2), pages 325-32.
    9. Juan David Barón R. & Adolfo Meisel R., 2003. "La descentralización y las disparidades económicas regionales en Colombia en la década de 1990," COYUNTURA ECONÓMICA, FEDESARROLLO, September.
    10. Roy Bahl & Sally Wallace, 2008. "Reforming the Property Tax in Developing Countries: A New Approach," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0819, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    11. Weingast, Barry R., 2009. "Second generation fiscal federalism: The implications of fiscal incentives," Journal of Urban Economics, Elsevier, vol. 65(3), pages 279-293, May.
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