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El efecto de las transferencias sobre el recaudo fiscal local en Colombia, 2000-2015

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Listed:
  • Mario Chacón,
  • Fabio Sanchez Torres

Abstract

Estudiamos el impacto de la descentralización en la capacidad fiscal local en Colombia. Específicamente, estimamos el efecto de mediano plazo del gran incremento en transferencias de origen nacional durante la década de los noventas sobre las fuentes principales del recaudo local. Encontramos que el incremento en transferencias tuvo un efecto diferenciado sobre las fuentes de recaudo: tuvo un efecto negativo sobre la expansión del recaudo predial mientras que tuvo un efecto positivo sobre el crecimiento del recaudo de industria y comercio de los municipios. En el recaudo agregado estos efectos se cancelan por lo que no hay una relación significativa entre las transferencias y la evolución del recaudo local. Esta dinámica esta explicada principalmente por municipios relativamente menos pobres y con alta competencia política antes de la introducción de las reformas descentralizadoras de los noventa. Argumentamos que la descentralización fiscal creo una potencial divergencia en la cual municipios con mejores servicios públicos e instituciones políticas se beneficiaron desproporcionalmente del incremento en recursos fiscales externos. Por último, proveemos evidencia empírica novedosa del mecanismo político por el cual el incremento en transferencias fiscales tuvo un efecto negativo de mediano y largo plazo en el recaudo predial.

Suggested Citation

  • 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.
    • Handle: RePEc:col:000089:018344
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    References listed on IDEAS

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    1. Cadena Ximena, 2002. "¿La descentralización empereza? Efecto de las transferencias sobre los ingresos tributarios municipales en Colombia," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE, September.
    2. Ch, Rafael & Shapiro, Jacob & Steele, Abbey & Vargas, Juan F., 2018. "Endogenous Taxation in Ongoing Internal Conflict: The Case of Colombia," American Political Science Review, Cambridge University Press, vol. 112(4), pages 996-1015, November.
    3. Juan Mauricio Ramírez & Juan Guillermo Bedoya, 2014. "Regalías directas por hidrocarburos y esfuerzo fiscal municipal en Colombia," Coyuntura Económica, Fedesarrollo, December.
    4. Perry, Guillermo & Olivera, Mauricio, 2009. "El impacto del petróleo y la minería en el desarrollo regional y local en Colombia," Research Department working papers 199, CAF Development Bank Of Latinamerica.
    5. Faguet, Jean-Paul & Sánchez, Fabio, 2008. "Decentralization's Effects on Educational Outcomes in Bolivia and Colombia," World Development, Elsevier, vol. 36(7), pages 1294-1316, July.
    6. Jean-Paul Faguet & Fabio Sánchez, 2014. "Decentralization and access to social services in Colombia," Public Choice, Springer, vol. 160(1), pages 227-249, July.
    7. IREGUI, Ana María & Ligia Melo & Jorge Ramos, 2005. "El impuesto predial en Colombia: factores explicativos del recaudo," Revista de Economía del Rosario, Universidad del Rosario, June.
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    More about this item

    Keywords

    descentralización fiscal; pereza fiscal; tributación local;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • P26 - Political Economy and Comparative Economic Systems - - Socialist and Transition Economies - - - Property Rights
    • P28 - Political Economy and Comparative Economic Systems - - Socialist and Transition Economies - - - Natural Resources; Environment

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