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¿LA DESCENTRALIZACIÓN EMPEREZA? Efecto de las Transferencias Sobre los Ingresos Tributarios Municipales en Colombia

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  • Ximena Cadena

Abstract

En este estudio se estima el efecto de las transferencias, como mecanismo transmisor de la descentralización, sobre los ingresos tributarios municipales en Colombia. Se utiliza una metodología de diferencias en diferencias que permite tener en cuenta los cambios en la tendencia de crecimiento de los ingresos, de acuerdo con las características propias de cada municipio antes y después de la descentralización. La estrategia empírica supera algunos problemas econométricos presentes en otros estudios. Se encuentra que el comportamiento de los ingresos tributarios municipales mejoró simultáneamente con el aumento de las transferencias, especialmente para el caso del impuesto predial. Este resultado rechaza la hipótesis de que el aumento en las transferencias desestimula el esfuerzo tributario, fenómeno conocido como pereza fiscal. El esfuerzo fiscal es diferencial de acuerdo con las características demográficas y socioeconómicas de cada municipio.

Suggested Citation

  • Ximena Cadena, 2002. "¿LA DESCENTRALIZACIÓN EMPEREZA? Efecto de las Transferencias Sobre los Ingresos Tributarios Municipales en Colombia," Documentos CEDE 3813, Universidad de los Andes, Facultad de Economía, CEDE.
    • Handle: RePEc:col:000089:003813
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    1. Roberto Junguito & Ligia Melo & Martha Misas, 1995. "La Descentralización Fiscal y la Política Macroeconómica," Borradores de Economia 031, Banco de la Republica de Colombia.
    2. George J. Borjas & Richard B. Freeman & Lawrence F. Katz, 2021. "How Much Do Immigration and Trade Affect Labor Market Outcomes?," World Scientific Book Chapters, in: Foundational Essays in Immigration Economics, chapter 8, pages 163-234, World Scientific Publishing Co. Pte. Ltd..
    3. Dillinger, William & Webb, Steven B., 1999. "Decentralization and fiscal management in Colombia," Policy Research Working Paper Series 2122, The World Bank.
    4. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64(5), pages 416-416.
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    Cited by:

    1. Néstor Rubiano Páez, 2011. "Ciclo político de los negocios y tamaño municipal: Colombia 1989-2008," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 13(25), pages 105-136, July-Dece.
    2. Fabio Sánchez & Irina España, 2013. "Estructura, Potencial y Desafíos del Impuesto Predial en Colombia," Documentos CEDE 11893, Universidad de los Andes, Facultad de Economía, CEDE.
    3. Mario Chacón, & Fabio Sanchez Torres, 2020. "El efecto de las transferencias sobre el recaudo fiscal local en Colombia, 2000-2015," Documentos CEDE 18344, Universidad de los Andes, Facultad de Economía, CEDE.
    4. José Marcelo Torres Ortega & Jorge Mario Ortega De la Rosa, 2022. "Flypaper Effect: The Colombian Municipalities Case for 2000-2017," Lecturas de Economía, Universidad de Antioquia, Departamento de Economía, issue 97, pages 79-111, July-Dece.
    5. Bonet-Morón, Jaime Alfredo & Galvis-Aponte, Luis Armando (ed.), 2016. "Sistemas de transferencias subnacionales : lecciones para una reforma en Colombia," Books, Banco de la Republica de Colombia, number 2016-02, August.
    6. Richard Jaimes, 2020. "Fiscal adjustments at the local level: evidence from Colombia," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1148-1173, October.
    7. Jaime Bonet Morón & Gerson Javier Pérez-Valbuena & Diana Ricciulli-Marín, 2018. "¿Hay pereza fiscal territorial en Colombia?," Revista de Economía del Rosario, Universidad del Rosario, vol. 21(2), pages 247-307, December.
    8. Sánchez Torres, Fabio & España Eljaiek, Irina & Zenteno, Jannet, 2012. "Sub-national Revenue Mobilization in Latin American and Caribbean Countries: The Case of Colombia," IDB Publications (Working Papers) 4191, Inter-American Development Bank.
    9. Bonet-Morón, Jaime Alfredo, 2007. "Desequilibrios regionales en la política de descentralización en Colombia," Chapters, in: Fernández, Manuel & Guerra-Curvelo, Weildler & Meisel-Roca, Adolfo (ed.), Políticas para reducir las desigualdades regionales en Colombia, chapter 3, pages 44-81, Banco de la Republica de Colombia.
    10. Jaime Bonet-Morón & Gerson Javier Pérez-Valbuena & Jorge Luis Montero-Mestre, 2018. "Las finanzas públicas territoriales en Colombia: dos décadas de cambios," Documentos de trabajo sobre Economía Regional y Urbana 267, Banco de la Republica de Colombia.
    11. Torres Ortega, José Marcelo & Ortega De La Rosa, Jorge Mario, 2022. "Efecto flypaper: estudio de caso para los municipios colombianos, periodo 2000-2017," Revista Lecturas de Economía, Universidad de Antioquia, CIE, issue No. 97, pages 79-111, May.
    12. Grant Miller & B. Piedad Urdinola, 2010. "Cyclicality, Mortality, and the Value of Time: The Case of Coffee Price Fluctuations and Child Survival in Colombia," Journal of Political Economy, University of Chicago Press, vol. 118(1), pages 113-155, February.
    13. Fernández, Manuel & Guerra-Curvelo, Weildler & Meisel-Roca, Adolfo (ed.), 2007. "Políticas para reducir las desigualdades regionales en Colombia," Books, Banco de la Republica de Colombia, number 2007-10, August.
    14. Álvaro José Moreno García, 2005. "Impacto De Transmilenio En El Crimen De La Avenida Caracas Y Sus Vecindades," Documentos CEDE 2809, Universidad de los Andes, Facultad de Economía, CEDE.

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    More about this item

    Keywords

    Descentralización Colombia; tributación municipal; esfuerzo pereza fiscal;
    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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