The territorial fiscal gap in Colombia

dc.audiencePolicymakerseng
dc.audienceResearcherseng
dc.audienceStudentseng
dc.audienceTeacherseng
dc.coverage.sucursalCartagenaspa
dc.creatorBonet-Morón, Jaime Alfredo
dc.creatorAyala-García, Jhorland
dc.creator.firmaJaime Bonet-Morón
dc.date.accessioned2017-03-03T08:30:10Zeng
dc.date.available2017-03-03T08:30:10Zeng
dc.date.created2017-03-03eng
dc.date.issued2017-03-03eng
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.eng
dc.format.extent39 páginas : mapas, gráficas, tablaseng
dc.format.mimetypePDFeng
dc.identifier.handlehttps://hdl.handle.net/20.500.12134/6954spa
dc.identifier.urihttps://repositorio.banrep.gov.co/handle/20.500.12134/6954eng
dc.language.isoengeng
dc.publisherBanco de la República de Colombiaspa
dc.relation.doihttps://doi.org/10.32468/dtseru.251spa
dc.relation.dotechttps://ideas.repec.org/p/col/000102/015404.htmlspa
dc.relation.ispartofDocumentos de Trabajospa
dc.relation.ispartofseriesDocumentos de Trabajo Sobre Economía Regional y Urbanaeng
dc.relation.issn1692-3715eng
dc.relation.isversionofDocumentos de Trabajo Sobre Economía Regional y Urbana ; No. 251eng
dc.relation.numberdtser 251spa
dc.relation.repechttps://ideas.repec.org/p/bdr/region/251.htmlspa
dc.rights.accessRightsOpen Accesseng
dc.rights.ccAtribucion-NoComercial-CompartirIgual CC BY-NC-SA 4.0eng
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.eng
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.eng
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.eng
dc.rights.spaAcceso abiertospa
dc.rights.urihttps://creativecommons.org/licenses/by-nc-sa/4.0/eng
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.eng
dc.source.bibliographicCitationCharnes, A., Cooper, W., & Rhodes, E. (1978). MEasuring the efficiency of decision making units. European Journal of Operational Research, 2, 429-444.eng
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.eng
dc.source.handleRepecRePEc:col:000102:015404spa
dc.subjectDisparidades fiscales horizontaleseng
dc.subjectCapacidad fiscaleng
dc.subjectNecesidades fiscaleseng
dc.subjectAnálisis envolvente de datoseng
dc.subject.jelH71 - State and Local Taxation, Subsidies, and Revenueeng
dc.subject.jelH73 - Interjurisdictional Differentials and Their Effectseng
dc.subject.jelH77 - Intergovernmental Relations; Federalism; Secessioneng
dc.subject.jelR12 - Size and Spatial Distributions of Regional Economic Activityeng
dc.subject.jelspaH71 - Impuestos, subvenciones e ingresos estatales, autonómicos y localesspa
dc.subject.jelspaH73 - Diferencias interjurisdiccionales y sus efectosspa
dc.subject.jelspaH77 - Relaciones intergubernamentales; Federalismo; Secesiónspa
dc.subject.jelspaR12 - Distribución espacial y dimensional de la actividad económica regionalspa
dc.subject.keywordHorizontal fiscal disparitieseng
dc.subject.keywordFiscal capacityeng
dc.subject.keywordFiscal needseng
dc.subject.keywordData envelopment analysiseng
dc.subject.lembImpuestos -- Colombia -- 2014spa
dc.subject.lembPolítica fiscal -- Colombia -- 2014spa
dc.subject.lembRecaudación de impuestos -- Colombia -- 2014spa
dc.titleThe territorial fiscal gap in Colombiaeng
dc.typeWorking Papereng
dc.type.hasversionPublished Versioneng
dc.type.spaDocumentos de trabajoeng

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