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Análisis de equidad horizontal de las transferencias fiscales en el Perú

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  • Enrique Samanamud Valderrama

Abstract

El presente artículo analiza la equidad horizontal de las transferencias fiscales en el Perú. Para ello, primero, se desarrolla el marco teórico sobre las transferencias fiscales; luego se detalla la clasificación actual de las transferencias fiscales en el Perú según el presupuesto público 2013. De igual manera, se define un modelo de reclasificación de dichas transferencias, con el cual se evalúa si dicha distribución, desde una perspectiva de equidad horizontal, responde a una que equilibre el nivel de necesidades de bienes y servicios públicos de la jurisdicción con los recursos transferidos.

Suggested Citation

  • Enrique Samanamud Valderrama, 2017. "Análisis de equidad horizontal de las transferencias fiscales en el Perú," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 9(2), pages 265-299, November.
    • Handle: RePEc:col:000443:016478
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    More about this item

    Keywords

    descentralización fiscal; transferencias fiscales; efectopapel matamoscas; índice de desigualdad; recursos ordinarios; recursosdeterminados.;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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