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Transferencias intergubernamentales y disparidades fiscales horizontales en Colombia

Author

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  • Jaime Bonet-Morón
  • Jhorland Ayala-García

Abstract

Este documento estima las disparidades fiscales horizontales en municipios y departamentos de Colombia con datos de las Ejecuciones Presupuestales para el período 1985-2014. Además, se evalúa el efecto igualatorio de las transferencias condicionadas del Sistema General de Participaciones (SGP) y las no condicionadas del Sistema General de Regalías (SGR), con base en indicadores como el coeficiente de variación y de Gini. Como resultado, se encontró que las transferencias reducen las disparidades fiscales horizontales tanto en municipios como en departamentos, con un mayor efecto en los primeros. Por tipo de transferencia, los resultados son diferentes dado que el SGP reduce las disparidades, mientras que el SGR aumenta la desigualdad fiscal. ******ABSTRACT: In this paper, horizontal fiscal disparities in municipalities and departments of Colombia are estimated using data from the Budget Executions between 1985 and 2014. In addition, we evaluate the equalizing effect of the conditioned transfers from the General System of Participations (SGP) and the unconditioned transfers from the General System of Royalties (SGR) based on indicators such as the coefficient of variation and the Gini. As a result, we found that transfers reduce horizontal fiscal disparities in both municipalities and departments, with a greater effect in the first. By sort of transfer the results are different since the SGP reduce disparities while SGR increase fiscal inequality.

Suggested Citation

  • Jaime Bonet-Morón & Jhorland Ayala-García, 2015. "Transferencias intergubernamentales y disparidades fiscales horizontales en Colombia," Documentos de Trabajo Sobre Economía Regional y Urbana 14181, Banco de la República, Economía Regional.
    • Handle: RePEc:col:000102:014181
    DOI: 10.32468/dtseru.231
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    Cited by:

    1. Jaime Bonet‐Morón & Jhorland Ayala‐García, 2020. "The territorial fiscal gap in Colombia," Regional Science Policy & Practice, Wiley Blackwell, vol. 12(1), pages 7-24, February.
    2. Jaime Bonet-Morón & Jhorland Ayala-García, 2016. "La brecha fiscal territorial en Colombia," Documentos de trabajo sobre Economía Regional y Urbana 235, Banco de la Republica de Colombia.
    3. Eduardo A. Haddad & Luis A. Galvis & Inácio F. Araújo-Junior & Vinicius A.Vale, 2018. "Impact Assessment of Scenarios of Interregional Transfers in Colombia," Documentos de Trabajo Sobre Economía Regional y Urbana 16767, Banco de la República, Economía Regional.

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    More about this item

    Keywords

    disparidades fiscales horizontales; transferencias de igualación; SGP; SGR;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • R12 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Size and Spatial Distributions of Regional Economic Activity; Interregional Trade (economic geography)

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