Spreading Jam Across the National Toast: Royalties and Local Fiscal Capacities
Códigos JEL.: H71, H72, H83, P11
- Autores:
-
Álvarez, Andrés
Castañeda, Brigitte
Hofstetter Gascón, Marc
- Tipo de recurso:
- Work document
- Fecha de publicación:
- 2025
- Institución:
- Universidad de los Andes
- Repositorio:
- Séneca: repositorio Uniandes
- Idioma:
- eng
- OAI Identifier:
- oai:repositorio.uniandes.edu.co:1992/76308
- Acceso en línea:
- https://hdl.handle.net/1992/76308
- Palabra clave:
- Taxes
Royalties
Resource curse
Economía
- Rights
- openAccess
- License
- https://repositorio.uniandes.edu.co/static/pdf/aceptacion_uso_es.pdf
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Spreading Jam Across the National Toast: Royalties and Local Fiscal Capacities |
| title |
Spreading Jam Across the National Toast: Royalties and Local Fiscal Capacities |
| spellingShingle |
Spreading Jam Across the National Toast: Royalties and Local Fiscal Capacities Taxes Royalties Resource curse Economía |
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Spreading Jam Across the National Toast: Royalties and Local Fiscal Capacities |
| title_full |
Spreading Jam Across the National Toast: Royalties and Local Fiscal Capacities |
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Spreading Jam Across the National Toast: Royalties and Local Fiscal Capacities |
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Spreading Jam Across the National Toast: Royalties and Local Fiscal Capacities |
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Spreading Jam Across the National Toast: Royalties and Local Fiscal Capacities |
| dc.creator.fl_str_mv |
Álvarez, Andrés Castañeda, Brigitte Hofstetter Gascón, Marc |
| dc.contributor.author.none.fl_str_mv |
Álvarez, Andrés Castañeda, Brigitte Hofstetter Gascón, Marc |
| dc.subject.keyword.none.fl_str_mv |
Taxes Royalties Resource curse |
| topic |
Taxes Royalties Resource curse Economía |
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Economía |
| description |
Códigos JEL.: H71, H72, H83, P11 |
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2025 |
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eng |
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Documentos CEDE; 2025-17 |
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46 páginas |
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Álvarez, AndrésCastañeda, BrigitteHofstetter Gascón, Marc2025-06-16T16:06:00Z2025-06-16T16:06:00Z2025-061657-7191https://hdl.handle.net/1992/76308Códigos JEL.: H71, H72, H83, P11How do subnational tax collection efforts respond to windfall revenues from natural resource royalties? Conversely, what are the fiscal implications when these revenues decline? This paper investigates the effects of Colombia’s 2012 reform, which substantially restructured the allocation of mining royalties among municipalities. By analyzing this legal shift, we assess changes in municipal tax collection behavior. Municipalities that experienced a reduction in royalties intensified their tax collection efforts; however, these efforts did not fully offset the revenue losses. In contrast, municipalities that benefited from increased royalties reduced their tax collection activities, resulting in no net change in overall municipal income. These findings contribute to the literature on the resource curse by offering a subnational perspective on the fiscal dynamics of resource windfalls.¿Cómo responden los esfuerzos de recaudación tributaria subnacional a los ingresos extraordinarios procedentes de regalías de recursos naturales? ¿Y, por el contrario, cuáles son las implicaciones fiscales cuando estos ingresos disminuyen? Este artículo investiga los efectos de la reforma de 2012 en Colombia, que reestructuró sustancialmente la asignación de regalías mineras entre los municipios. Al analizar este cambio legal, evaluamos las modificaciones en el comportamiento de la recaudación municipal. Los municipios que experimentaron una reducción de regalías intensificaron sus esfuerzos de cobro de impuestos; sin embargo, estos esfuerzos no compensaron completamente las pérdidas de ingresos. En contraste, los municipios que se beneficiaron de un aumento de regalías redujeron sus actividades de recaudación tributaria, resultando en ningún cambio neto en los ingresos municipales totales. Estos hallazgos contribuyen a la literatura sobre la maldición de los recursos al ofrecer una perspectiva subnacional de la dinámica fiscal de los ingresos inesperados de recursos.46 páginasapplication/pdfengDocumentos CEDE; 2025-17https://repositorio.uniandes.edu.co/static/pdf/aceptacion_uso_es.pdfinfo:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Spreading Jam Across the National Toast: Royalties and Local Fiscal CapacitiesDocumento de trabajoinfo:eu-repo/semantics/workingPaperinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_8042http://purl.org/coar/version/c_970fb48d4fbd8a85Texthttp://purl.org/redcol/resource_type/WPTaxesRoyaltiesResource curseEconomíaPublicationORIGINALdcede2025-17.pdfdcede2025-17.pdfapplication/pdf12747373https://repositorio.uniandes.edu.co/bitstreams/9c77956f-5bdc-4728-a292-f47c5173b6da/download06e08c914838290a8cb708f2cc86b818MD51LICENSElicense.txtlicense.txttext/plain; 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