Fiscal laziness in local goverments: the effect of the canon on the collection of taxes
| Areas | : | State reform and public institutions |
|---|---|---|
| Researcher/s in charge | : | |
| Execution time | : | September 2018 |
Presentation
The aim of the study is to understand the effect of direct transfers by canon and mining royalties on the collection of taxes at the level of local governments. The hypothesis is that this effect is negative, which would be evidence that there is ‘fiscal laziness’ on the part of the district and provincial municipalities. A second objective is to analyze from a gender perspective if the municipalities managed by women have a different performance in the collection of taxes compared to those managed by men. It is proposed to use an instrumental variables approach based on the variation of the international price of commodities and the cases where the election of a woman to a municipality occurred with a small margin of difference in votes.
