Property taxes and economic development. An approach to the relationship between property taxes and the investment of Antioquia's municipalities

This paper discusses the relationship between the levels of investment in health and education made by the municipalities and the collection of property taxes -- A data panel methodology was used with a sample of 97 municipalities in the department of Antioquia (Colombia) for the period 2000 – 2008...

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Autores:
Tobón Zapata, Santiago
Muñoz-Mora, Juan Carlos
Tipo de recurso:
Fecha de publicación:
2013
Institución:
Universidad EAFIT
Repositorio:
Repositorio EAFIT
Idioma:
spa
OAI Identifier:
oai:repository.eafit.edu.co:10784/7831
Acceso en línea:
http://hdl.handle.net/10784/7831
Palabra clave:
C21
C34
D13
D74
Finanzas públicas - Antioquia (Colombia)
Metodología Panel de datos
Salud - Antioquia
Política fiscal - Antioquia
IMPUESTOS INMOBILIARIOS
POLÍTICA FISCAL
Real property tax
Fiscal policy
Rights
License
Acceso abierto
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oai_identifier_str oai:repository.eafit.edu.co:10784/7831
network_acronym_str REPOEAFIT2
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repository_id_str
spelling 2013-06-302015-11-30T20:39:44Z2013-06-302015-11-30T20:39:44Z1657-4206http://hdl.handle.net/10784/7831This paper discusses the relationship between the levels of investment in health and education made by the municipalities and the collection of property taxes -- A data panel methodology was used with a sample of 97 municipalities in the department of Antioquia (Colombia) for the period 2000 – 2008 -- According to the results, it is possible to conclude that there is no relationship between the levels of autonomous investment in education and the collection of property taxes -- On the other hand, in relation to health investments, a negative relationship was found between property tax collection and autonomous investment in health -- Finally, in addition to the initial scope proposed, a positive relationship was shown between the collection of property taxes and investments in the development of roads and infrastructureEl artículo analiza las relaciones existentes entre los niveles de inversión en salud y educación por parte de los municipios, y el recaudo del impuesto predial -- Se utiliza la metodología de panel de datos, entre los años 2000 y 2008, en una muestra de 97 municipios del departamento de Antioquia (Colombia) -- De acuerdo con los resultados, se logra determinar que no existe ninguna relación entre los niveles de inversión autónoma en educación y el recaudo de impuesto predial; por otra parte, respecto a las inversiones en salud, se identifica que el recaudo del impuesto presenta una relación negativa con las inversiones autónomas -- Finalmente, como una extensión del alcance inicial planteado, se logró determinar una relación positiva entre el recaudo de impuesto predial y las inversiones en desarrollo de vías e infraestructuraapplication/pdftext/htmlspaUniversidad EAFITEcos de Economía: A Latin American Journal of Applied Economics; Vol 17, No 36 (2013); 173-198http://publicaciones.eafit.edu.co/index.php/ecos-economia/article/view/2163http://publicaciones.eafit.edu.co/index.php/ecos-economia/article/view/2163instname:Universidad EAFITreponame:Repositorio Institucional Universidad EAFITEcos de Economía: A Latin American Journal of Applied Economics; Vol 17, No 36 (2013); 173-198C21C34D13D74Finanzas públicas - Antioquia (Colombia)Metodología Panel de datosSalud - AntioquiaPolítica fiscal - AntioquiaIMPUESTOS INMOBILIARIOSPOLÍTICA FISCALReal property taxFiscal policyProperty taxes and economic development. An approach to the relationship between property taxes and the investment of Antioquia's municipalitiesImpuesto predial y desarrollo económico. Aproximación a la relación entre el impuesto predial y la inversión de los municipios de Antioquiainfo:eu-repo/semantics/articlearticleArtículohttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1Acceso abiertohttp://purl.org/coar/access_right/c_abf2Tobón Zapata, SantiagoMuñoz-Mora, Juan CarlosUniversité catholique de Louvain, Universidad EAFIT, Fondo para el Financiamiento del Sector Agropecuario - FINAGROUniversite Libre de BruxellesEcos de Economía: A Latin American Journal of Applied Economics1736173198ecos.econ.ORIGINALarticulo.htmlarticulo.htmlTexto completo HTMLtext/html370https://repository.eafit.edu.co/bitstreams/6762ef0b-19b4-494a-bb76-4852db91518f/downloadf7e9da778475f4bad46a4f48b0ba912bMD51document - 2020-03-09T213002.861.pdfdocument - 2020-03-09T213002.861.pdfTexto completo PDFapplication/pdf651101https://repository.eafit.edu.co/bitstreams/234be4d8-6564-4579-8c04-1219b169f492/download430bcc08e571ad5168eee6902c8583acMD52THUMBNAILminaitura-ecos_Mesa de trabajo 1.jpgminaitura-ecos_Mesa de trabajo 1.jpgimage/jpeg251248https://repository.eafit.edu.co/bitstreams/21ccab9f-55d2-4196-ac70-f06282e16dfc/download9b15d674b076c1793a0bc25cebb1bcefMD5310784/7831oai:repository.eafit.edu.co:10784/78312020-03-09 21:30:03.934open.accesshttps://repository.eafit.edu.coRepositorio Institucional Universidad EAFITrepositorio@eafit.edu.co
dc.title.eng.fl_str_mv Property taxes and economic development. An approach to the relationship between property taxes and the investment of Antioquia's municipalities
dc.title.spa.fl_str_mv Impuesto predial y desarrollo económico. Aproximación a la relación entre el impuesto predial y la inversión de los municipios de Antioquia
title Property taxes and economic development. An approach to the relationship between property taxes and the investment of Antioquia's municipalities
spellingShingle Property taxes and economic development. An approach to the relationship between property taxes and the investment of Antioquia's municipalities
C21
C34
D13
D74
Finanzas públicas - Antioquia (Colombia)
Metodología Panel de datos
Salud - Antioquia
Política fiscal - Antioquia
IMPUESTOS INMOBILIARIOS
POLÍTICA FISCAL
Real property tax
Fiscal policy
title_short Property taxes and economic development. An approach to the relationship between property taxes and the investment of Antioquia's municipalities
title_full Property taxes and economic development. An approach to the relationship between property taxes and the investment of Antioquia's municipalities
title_fullStr Property taxes and economic development. An approach to the relationship between property taxes and the investment of Antioquia's municipalities
title_full_unstemmed Property taxes and economic development. An approach to the relationship between property taxes and the investment of Antioquia's municipalities
title_sort Property taxes and economic development. An approach to the relationship between property taxes and the investment of Antioquia's municipalities
dc.creator.fl_str_mv Tobón Zapata, Santiago
Muñoz-Mora, Juan Carlos
dc.contributor.author.spa.fl_str_mv Tobón Zapata, Santiago
Muñoz-Mora, Juan Carlos
dc.contributor.affiliation.spa.fl_str_mv Université catholique de Louvain, Universidad EAFIT, Fondo para el Financiamiento del Sector Agropecuario - FINAGRO
Universite Libre de Bruxelles
dc.subject.none.fl_str_mv C21
C34
D13
D74
Finanzas públicas - Antioquia (Colombia)
Metodología Panel de datos
Salud - Antioquia
Política fiscal - Antioquia
topic C21
C34
D13
D74
Finanzas públicas - Antioquia (Colombia)
Metodología Panel de datos
Salud - Antioquia
Política fiscal - Antioquia
IMPUESTOS INMOBILIARIOS
POLÍTICA FISCAL
Real property tax
Fiscal policy
dc.subject.lemb.none.fl_str_mv IMPUESTOS INMOBILIARIOS
POLÍTICA FISCAL
dc.subject.keyword.none.fl_str_mv Real property tax
Fiscal policy
description This paper discusses the relationship between the levels of investment in health and education made by the municipalities and the collection of property taxes -- A data panel methodology was used with a sample of 97 municipalities in the department of Antioquia (Colombia) for the period 2000 – 2008 -- According to the results, it is possible to conclude that there is no relationship between the levels of autonomous investment in education and the collection of property taxes -- On the other hand, in relation to health investments, a negative relationship was found between property tax collection and autonomous investment in health -- Finally, in addition to the initial scope proposed, a positive relationship was shown between the collection of property taxes and investments in the development of roads and infrastructure
publishDate 2013
dc.date.issued.none.fl_str_mv 2013-06-30
dc.date.available.none.fl_str_mv 2015-11-30T20:39:44Z
dc.date.accessioned.none.fl_str_mv 2015-11-30T20:39:44Z
dc.date.none.fl_str_mv 2013-06-30
dc.type.eng.fl_str_mv info:eu-repo/semantics/article
article
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http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.local.spa.fl_str_mv Artículo
dc.identifier.issn.none.fl_str_mv 1657-4206
dc.identifier.uri.none.fl_str_mv http://hdl.handle.net/10784/7831
identifier_str_mv 1657-4206
url http://hdl.handle.net/10784/7831
dc.language.iso.spa.fl_str_mv spa
language spa
dc.relation.ispartof.eng.fl_str_mv Ecos de Economía: A Latin American Journal of Applied Economics; Vol 17, No 36 (2013); 173-198
dc.relation.isversionof.none.fl_str_mv http://publicaciones.eafit.edu.co/index.php/ecos-economia/article/view/2163
dc.relation.uri.none.fl_str_mv http://publicaciones.eafit.edu.co/index.php/ecos-economia/article/view/2163
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_abf2
dc.rights.local.spa.fl_str_mv Acceso abierto
rights_invalid_str_mv Acceso abierto
http://purl.org/coar/access_right/c_abf2
dc.format.none.fl_str_mv application/pdf
text/html
dc.publisher.spa.fl_str_mv Universidad EAFIT
dc.source.none.fl_str_mv instname:Universidad EAFIT
reponame:Repositorio Institucional Universidad EAFIT
dc.source.eng.fl_str_mv Ecos de Economía: A Latin American Journal of Applied Economics; Vol 17, No 36 (2013); 173-198
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institution Universidad EAFIT
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