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The territorial fiscal gap in Colombia

dc.creatorBonet-Morón, Jaime Alfredo
dc.creatorAyala-García, Jhorland
dc.date.created2017-03-03
dc.date.issued2017-03-03
dc.identifier.urihttps://repositorio.banrep.gov.co/handle/20.500.12134/6954
dc.description.abstractThis paper presents an estimation of expenditure needs and fiscal capacity of Colombia’s municipalities and departments in 2014. We use standard per capita norms to estimate the spending needs and data envelopment analysis for the local fiscal capacity. The results show that: (i) there are high horizontal fiscal disparities in Colombia, with greater incidence in municipalities than in departments; (ii) these disparities favor more developed territories; and (iii) there is evidence of a centerperiphery pattern in the horizontal fiscal disparities, causing central regions of the country to have a lower imbalance between expenditure needs and fiscal capacity. An equalization transfers system is an option for public policy to eliminate these disparities.
dc.format.extent39 páginas : mapas, gráficas, tablas
dc.format.mimetypePDF
dc.language.isoeng
dc.publisherBanco de la República de Colombia
dc.relation.ispartofDocumentos de Trabajo
dc.relation.ispartofseriesDocumentos de Trabajo Sobre Economía Regional y Urbana
dc.relation.isversionofDocumentos de Trabajo Sobre Economía Regional y Urbana ; No. 251
dc.rights.accessRightsOpen Access
dc.rights.urihttps://creativecommons.org/licenses/by-nc-sa/4.0/
dc.subjectDisparidades fiscales horizontales
dc.subjectCapacidad fiscal
dc.subjectNecesidades fiscales
dc.subjectAnálisis envolvente de datos
dc.titleThe territorial fiscal gap in Colombia
dc.typeWorking Paper
dc.subject.jelH71 - State and Local Taxation, Subsidies, and Revenue
dc.subject.jelH73 - Interjurisdictional Differentials and Their Effects
dc.subject.jelH77 - Intergovernmental Relations; Federalism; Secession
dc.subject.jelR12 - Size and Spatial Distributions of Regional Economic Activity
dc.audiencePolicymakers
dc.audienceResearchers
dc.audienceStudents
dc.audienceTeachers
dc.subject.keywordHorizontal fiscal disparities
dc.subject.keywordFiscal capacity
dc.subject.keywordFiscal needs
dc.subject.keywordData envelopment analysis
dc.subject.lembImpuestos -- Colombia -- 2014
dc.subject.lembPolítica fiscal -- Colombia -- 2014
dc.subject.lembRecaudación de impuestos -- Colombia -- 2014
dc.type.spaDocumentos de trabajo
dc.rights.spaAcceso abierto
dc.rights.ccAtribucion-NoComercial-CompartirIgual CC BY-NC-SA 4.0
dc.subject.jelspaH71 - Impuestos, subvenciones e ingresos estatales, autonómicos y locales
dc.subject.jelspaH73 - Diferencias interjurisdiccionales y sus efectos
dc.subject.jelspaH77 - Relaciones intergubernamentales; Federalismo; Secesión
dc.subject.jelspaR12 - Distribución espacial y dimensional de la actividad económica regional
dc.type.hasversionPublished Version
dc.coverage.sucursalCartagena
dc.relation.issn1692-3715
dc.source.bibliographicCitationBoadway, R., Flatters, F., & Leblanc, A. (1983). Revenue Sharing and the Equalization of Natural Resource Revenues. Canadian Public Policy / Analyse de Politiques, 9(2), 174-180.
dc.source.bibliographicCitationCharnes, A., Cooper, W., & Rhodes, E. (1978). MEasuring the efficiency of decision making units. European Journal of Operational Research, 2, 429-444.
dc.source.bibliographicCitationGalvis, L., & Meisel, A. (2011). Persistencia de las desigualdades regionales en Colombia: Un análisis espacial. In L. Bonilla (Ed.), Dimensión regional de la desigualdad en Colombia (pp. 1-32). Colección de Economía Regional, Banco de la República.
dc.relation.doihttps://doi.org/10.32468/dtseru.251
dc.rights.disclaimer The opinions contained in this document are the sole responsibility of the author and do not commit Banco de la República or its Board of Directors.
dc.rights.disclaimerLas opiniones contenidas en el presente documento son responsabilidad exclusiva de los autores y no comprometen al Banco de la República ni a su Junta Directiva.
dc.rights.disclaimerThe opinions contained in this document are the sole responsibility of the author and do not commit Banco de la República or its Board of Directors.
dc.relation.repechttps://ideas.repec.org/p/bdr/region/251.html
dc.relation.dotechttps://ideas.repec.org/p/col/000102/015404.html
dc.identifier.handlehttps://hdl.handle.net/20.500.12134/6954
dc.creator.firmaJaime Bonet-Morón
dc.creator.firmaJhorland Ayala-García
dc.source.handleRepecRePEc:col:000102:015404
dc.source.handleRepecRePEc:bdr:region:251


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