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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Bibliographic Details

Main Author:	Guerrero, Plinio Atanael Guerrero
Format:	Online
Language:	spa
Published:	Universidad Pedagógica y Tecnológica de Colombia 2014
Subjects:	taxation decentralization public finance tax revenue convergence inequality indicators Gini Theil and sigma factor. Descentralización fiscal finanzas públicas ingresos fiscales. (Taxation decentralization tax revenue)
Online Access:	https://revistas.uptc.edu.co/index.php/cenes/article/view/2908