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Impuesto territorial y financiamiento municipal

Author

Listed:
  • Slaven Razmilic

    (Centro de Estudios Públicos, Santiago)

Abstract

Since most municipal-generated revenues (from property taxes, business licenses and vehicle permits) depend on the income earned by local inhabitants and the business or industry within the municipality, it is not surprising that there is a significant asymmetry in the volume and standard of local public goods available in the Chilean territory. Measures such as reducing exemptions from property tax and directly compensating municipalities for the exempt portion aim at neutralizing this asymmetry. They would also broaden the base of taxpayers and increase the accountability of local authorities.

Suggested Citation

  • Slaven Razmilic, 2015. "Impuesto territorial y financiamiento municipal," Estudios Públicos, Centro de Estudios Públicos, vol. 0(138), pages 47-92.
    • Handle: RePEc:cpt:journl:v::y:2015:i:138:p:47-92
    as

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    File URL: https://www.cepchile.cl/impuesto-territorial-y-financiamiento-municipal/cep/2016-03-04/101318.html
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    File URL: https://www.cepchile.cl/cep/site/artic/20160304/asocfile/20160304101318/rev138_SRazmilic.pdf
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    Citations

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    Cited by:

    1. Silva-Escobar, Daniel, 2022. "Conducta electoral oportunista y determinantes económicos de la reelección de alcaldes/as en Chile," Documentos de Trabajo 10, Estudios Nueva Economía.
    2. Rodrigo Cerda & Natalia Gallardo & Rodrigo Vergara, 2017. "Political approval ratings and economic performance: evidence from Latin America," Estudios Públicos 23, Centro de Estudios Públicos.

    More about this item

    Keywords

    property tax; assessments; municipal funding; local government;
    All these keywords.

    JEL classification:

    • R51 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies
    • R13 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - General Equilibrium and Welfare Economic Analysis of Regional Economies
    • R53 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Public Facility Location Analysis; Public Investment and Capital Stock
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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