Análisis de equidad horizontal de las transferencias fiscales en el Perú
This article analyzes the horizontal equity of fiscal transfers in Peru. To this effect, the theoretical framework of fiscal transfers is presented first, followed by a description of the current classification of fiscal transfers in Peru according to the 2013 public budget. Similarly, a reclassific...
- Autores:
-
Samanamud-Valderrama, Enrique
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2017
- Institución:
- Universidad Católica de Colombia
- Repositorio:
- RIUCaC - Repositorio U. Católica
- Idioma:
- spa
- OAI Identifier:
- oai:repository.ucatolica.edu.co:10983/16958
- Acceso en línea:
- https://hdl.handle.net/10983/16958
- Palabra clave:
- DESCENTRALIZACIÓN FISCAL
TRANSFERENCIAS FISCALES
EFECTO PAPEL MATAMOSCAS
ÍNDICE DE DESIGUALDAD
RECURSOS ORDINARIOS
RECURSOS DETERMINADOS
- Rights
- openAccess
- License
- Derechos Reservados - Universidad Católica de Colombia, 2017
| Summary: | This article analyzes the horizontal equity of fiscal transfers in Peru. To this effect, the theoretical framework of fiscal transfers is presented first, followed by a description of the current classification of fiscal transfers in Peru according to the 2013 public budget. Similarly, a reclassification mod l of these transfers is developed to assess whether such distribution, from a horizontal equity perspective, would balance the necessity level of public goods and services in its jurisdiction with the transferred resources. |
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