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La descentralización fiscal y el crecimiento económico: evidencia para Colombia

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  • Jorge E. Espitia

Abstract

En el presente trabajo se hace una revisión de la literatura que relaciona la descentralización fiscal y el crecimiento económico. Se desarrolla un ejercicio empírico para Colombia con base en una serie de datos anuales desde 1960 a 2001. Para el desarrollo de la aplicación, se construyen los indicadores de descentralización fiscal vía gastos y recaudo tributario. Se encuentra que el signo del indicador de descentralización fiscal del gasto es negativo, y persistente. El efecto se puede deber a diferentes razones, entre ellas, las debilidades de los indicadores que aquí se usan para capturar el concepto de descentralización fiscal, un tema tan complejo con una medida tan sencilla; así como a los posibles efectos negativos que produce el uso indebido de las virtudes propias de un sistema de descentralización fiscal basado en la delegación de responsabilidades: la cercanía de los gobiernos locales a sus conciudadanos y el control de estos a las acciones de gobierno. El indicador de descentralización fiscal vía recaudo tributario da negativo, con lo cual se puede pensar en la posibilidad de un amplio espacio fiscal a nivel de política pública en esta línea. Son múltiples las limitaciones del trabajo, para lo cual queda abierto el espacio con el objeto de mejorar la medición de la descentralización fiscal en Colombia y sus mecanismos de transmisión al crecimiento económico.

Suggested Citation

  • Jorge E. Espitia, 2004. "La descentralización fiscal y el crecimiento económico: evidencia para Colombia," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, vol. 22(46-1), pages 186-248, December.
  • Handle: RePEc:col:000107:002974
    DOI: 10.32468/Espe.46-104
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    Cited by:

    1. Julio Roberto Piza (editor), 2016. "Los Tributos Territoriales En El Ordenamiento Jurídico Colombiano.Un Análisis Crítico," Books, Universidad Externado de Colombia, Facultad de Derecho, number 840.
    2. Camilo Alvis & Cristian Castrillón, 2013. "Tamano óptimo del gasto público colombiano: una aproximación desde la teoría del crecimiento endógeno," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, December.
    3. Jaime Bernal Cuellar & Jairo Parra Quijano & Humberto Sierra Porto & Alejandro raneli Arteaga & Luisa Fernanda Caldas Botero & Jason Alexander Andrade Castro & Laura Sofía Zambrano Salazar, 2016. "Reflexiones Jurídicas Sobre El Proceso De Paz," Books, Universidad Externado de Colombia, Facultad de Derecho, number 839.
    4. Antonio José Orozco-Gallo, 2017. "Un análisis del gasto público en salud de los entes territoriales colombianos," Chapters, in: Jaime Bonet & Karelys Guzmán-Finol & Lucas Wilfried Hahn-De-Castro (ed.), La salud en Colombia: una perspectiva regional, chapter 10, pages 315-364, Banco de la Republica de Colombia.
    5. Henry Antonio Mendoza Tolosa & Jacobo Alberto Campo Robledo & Pedro Hugo Clavijo Cortez, 2022. "Tributación y dinámica económica regional en Colombia," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 14(1), pages 207-244, January.

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    More about this item

    Keywords

    DESCENTRALIZACIÓN FISCAL; CRECIMIENTO ECONÓMICO;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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