Instrumentos de captura de valor: evolución de la participación en plusvalía en Colombia 1997-2017

Yency Contreras Ortiz ()
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Yency Contreras Ortiz: Universidad Nacional de Colombia

INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, 2021, issue 51, 167-187

Abstract: his article analyzes the concept of value capture, the typologies of existing instruments and it examines the opportunities and regulatory and operational restrictions of “participation in capital gains” as one of the main bets in regards in Colombia. Using qualitative and quantitative tools, the results of the regulation and implementation of the instrument are shown in 20 years of formal existence for 444 municipalities in the country. It is evident that although a significant number of municipalities incorporate the tax in their territorial regulations, despite its potentialities this instrument has not been consolidated as an important source of financing. Small and medium municipalities have most mobilized such participation in the context of their urban growth transformations and the territorial planning decisions.

Keywords: Participation in Land Value; value capture instruments; urban development; master plan (search for similar items in EconPapers)
JEL-codes: R14 R52 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ris:invreg:0473

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