Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010
Inequality in tax revenue per capita for municipalities and provinces of the department of Boyacá and its evolution, is analyzed using three indicators (Gini, Theil and sigma factor), for approaching to the explanation of the contribution of taxation decentralization process in the reduction of inte...
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| Format: | Online |
| Language: | spa |
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Universidad Pedagógica y Tecnológica de Colombia
2014
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| Online Access: | https://revistas.uptc.edu.co/index.php/cenes/article/view/2908 |
| _version_ | 1801705946695598080 |
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| author | Guerrero, Plinio Atanael Guerrero |
| author_facet | Guerrero, Plinio Atanael Guerrero |
| author_sort | Guerrero, Plinio Atanael Guerrero |
| collection | OJS |
| description | Inequality in tax revenue per capita for municipalities and provinces of the department of Boyacá and its evolution, is analyzed using three indicators (Gini, Theil and sigma factor), for approaching to the explanation of the contribution of taxation decentralization process in the reduction of inter municipal and provincial disparities. The results suggest that in tax matters there is a process of convergence, moreover, to contrast them with indicators such as the NBI, the percentage of population in poverty and the Gini expenditure by municipality, in 1993 and 2005, the latter presented important decreases that somehow confirm the improvement in the taxation equity indicators. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-2908 |
| institution | Revista Apuntes del Cenes |
| language | spa |
| publishDate | 2014 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-29082022-06-17T21:33:46Z Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010 Finanzas públicas y desigualdad fiscal en los municipios de Boyacá, 1985-2010 Guerrero, Plinio Atanael Guerrero taxation decentralization public finance tax revenue convergence inequality indicators Gini Theil and sigma factor. Descentralización fiscal finanzas públicas ingresos fiscales. (Taxation decentralization public finance tax revenue) Inequality in tax revenue per capita for municipalities and provinces of the department of Boyacá and its evolution, is analyzed using three indicators (Gini, Theil and sigma factor), for approaching to the explanation of the contribution of taxation decentralization process in the reduction of inter municipal and provincial disparities. The results suggest that in tax matters there is a process of convergence, moreover, to contrast them with indicators such as the NBI, the percentage of population in poverty and the Gini expenditure by municipality, in 1993 and 2005, the latter presented important decreases that somehow confirm the improvement in the taxation equity indicators. La desigualdad de los ingresos fiscales per cápita de los municipios y provincias del departamento de Boyacá y su evolución, es analizada utilizando tres indicadores (Gini, Theil y coeficiente sigma), para acercarse a la explicación de la contribución del proceso de descentralización fiscal en la reducción de las disparidades intermunicipales y provinciales. De los resultados obtenidos, se deduce que en materia fiscal hay un proceso de convergencia, además, al contrastarlos con indicadores como el NBI, el porcentaje de población en situación de pobreza y el Gini de gastos por municipio, en 1993 y 2005, estos últimos presentan disminuciones importantes que en cierta forma corroboran la mejora en los indicadores de equidad. Universidad Pedagógica y Tecnológica de Colombia 2014-09-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer reviewed Article application/pdf https://revistas.uptc.edu.co/index.php/cenes/article/view/2908 10.19053/22565779.2908 Apuntes del Cenes; Volumen 33 N°57: enero - junio de 2014; 177-222 Apuntes del Cenes; Volumen 33 N°57: enero - junio de 2014; 177-222 2256-5779 0120-3053 spa https://revistas.uptc.edu.co/index.php/cenes/article/view/2908/2645 Copyright (c) 2014 Plinio Atanael Guerrero Guerrero http://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | taxation decentralization public finance tax revenue convergence inequality indicators Gini Theil and sigma factor. Descentralización fiscal finanzas públicas ingresos fiscales. (Taxation decentralization public finance tax revenue) Guerrero, Plinio Atanael Guerrero Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010 |
| title | Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010 |
| title_alt | Finanzas públicas y desigualdad fiscal en los municipios de Boyacá, 1985-2010 |
| title_full | Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010 |
| title_fullStr | Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010 |
| title_full_unstemmed | Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010 |
| title_short | Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010 |
| title_sort | public finance and taxation inequality in the municipalities of boyaca 1985 2010 |
| topic | taxation decentralization public finance tax revenue convergence inequality indicators Gini Theil and sigma factor. Descentralización fiscal finanzas públicas ingresos fiscales. (Taxation decentralization public finance tax revenue) |
| topic_facet | taxation decentralization public finance tax revenue convergence inequality indicators Gini Theil and sigma factor. Descentralización fiscal finanzas públicas ingresos fiscales. (Taxation decentralization public finance tax revenue) |
| url | https://revistas.uptc.edu.co/index.php/cenes/article/view/2908 |
| work_keys_str_mv | AT guerreroplinioatanaelguerrero publicfinanceandtaxationinequalityinthemunicipalitiesofboyaca19852010 AT guerreroplinioatanaelguerrero finanzaspublicasydesigualdadfiscalenlosmunicipiosdeboyaca19852010 |
