¿Hay pereza fiscal territorial en Colombia?

Jaime Bonet, Gerson Perez-Valbuena and Diana Ricciulli-Marin

Revista de Economía del Rosario, 2018, vol. 21, issue 2, No 17973, 247-307

Abstract: The greater decentralization introduced by the Political Constitution of 1991, increased intergovernmental transfers for municipalities and departments to finance their own expenses. Through a model of double differences and fixed effects panel data, this document evaluates whether this increase in transfers has been a source of fiscal laziness in Colombian municipalities. The analysis distinguishes between types of territorial entities and between the two current schemes of funds transferring (sgp and sgr). All in all, the results show that there is no evidence that the increasing intergovernmental transfers have affected municipal tax collections negatively.

Keywords: Fiscal laziness; transfer’s systems; fiscal policy; Colombia (search for similar items in EconPapers)
JEL-codes: C33 H71 H77 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

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Related works:
Working Paper: ¿Hay pereza fiscal territorial en Colombia? (2017)
Working Paper: ¿Hay pereza fiscal territorial en Colombia? (2017)
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Persistent link: https://EconPapers.repec.org/RePEc:col:000151:017973

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