¿Hay pereza fiscal territorial en Colombia?

Citation data:

BANCO DE LA REPÚBLICA - ECONOMÍA REGIONAL, DOCUMENTOS DE TRABAJO SOBRE ECONOMÍA REGIONAL Y URBANA, No: 015910

Publication Year:
2017
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Repository URL:
http://repositorio.banrep.gov.co/handle/20.500.12134/6967
RePec URLs:
https://ideas.repec.org/p/col/000102/015910.html; https://ideas.repec.org/p/bdr/region/261.html
Author(s):
Bonet-Morón, Jaime Alfredo; Pérez-Valbuena, Gerson Javier; Ricciulli-Marin, Diana
Publisher(s):
Banco de la República de Colombia
Tags:
Pereza fiscal; Sistemas de transferencias; Política fiscal; Colombia; H71 - State and Local Taxation, Subsidies, and Revenue; H77 - Intergovernmental Relations; Federalism; Secession; C33 - Multiple/Simultaneous Equation Models; Multiple Variables: Panel Data Models; Spatio-temporal Models; Fiscal laziness; Transfer's systems; Fiscal policy; Transferencias monetarias -- Colombia -- 1996-2015; Impuestos -- Colombia -- 1996-2015; Regalías -- Colombia -- 1984-2015; Indicadores fiscales -- Colombia -- 1984-2015; H71 - Impuestos, subvenciones e ingresos estatales, autonómicos y locales; H77 - Relaciones intergubernamentales; Federalismo; Secesión; C33 - Modelos de ecuaciones múltiples/simultáneas; Variables múltiples: Modelos con datos de panel; Modelos espacio-temporales; Pereza fiscal, sistemas de transferencias, política fiscal, Colombia
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paper description
Colombia's decentralization was extended by the Political Constitution of 1991, which established the formula to transfer funds for municipalities and departments to finance their own expenses. Since then, the transfer's systems have been reformed and it is argued that they have become a source of fiscal laziness in subnational governments. Through a model of double differences and fixed effects panel data, this document revises the hypothesis of fiscal laziness in Colombian municipalities. The analysis distinguishes between types of territorial entities and between the two current schemes of funds transferring (SGP and SGR). Further, this document covers a broader period of time than previous studies, hence, it illustrates the effects of changes in the systems through time. All in all, the results show that there is no evidence that the increasing intergovernmental transfers have affected municipal tax collections negatively. However, this pattern varies between types and sizes of territories. Additionally, the positive effect is lower in terms of royalties than for transfers from the Situado Fiscal, municipal shares, and the SGP.