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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Autores:

Tipo de recurso:

http://purl.org/coar/resource_type/c_7049

Fecha de publicación:

2014

Institución:

Universidad Pedagógica y Tecnológica de Colombia

Repositorio:

RiUPTC: Repositorio Institucional UPTC

Idioma:

spa

OAI Identifier:

oai:repositorio.uptc.edu.co:001/11889

Acceso en línea:

https://revistas.uptc.edu.co/index.php/cenes/article/view/2908
https://repositorio.uptc.edu.co/handle/001/11889

Palabra clave:

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)

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Copyright (c) 2014 Plinio Atanael Guerrero Guerrero