¿Hay pereza fiscal territorial en Colombia?

Publicado en

  • Revista de Economía del Rosario


  • 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.

fecha de publicación

  • 2018

Líneas de investigación

  • Colombia
  • Pereza fiscal
  • Política fiscal
  • Sistemas de transferencias


  • 21


  • 2