Cómo citar
Bojanic A. N. (2020). La evidencia empírica sobre las determinantes de la descentralización fiscal. Revista Finanzas y Política Económica, 12(1). https://doi.org/10.14718/rf&pe.v12i1.2656

Resumen

Este artículo analiza las principales determinantes de descentralización fiscal en una muestra de ochenta y cuatro países. Los resultados empíricos demuestran que el tamaño geográfico de un país es la variable que con mayor consistencia afecta el nivel de descentralización fiscal. Países con mayor equidad en la distribución del ingreso, con niveles de educación altos, más democráticos, más urbanizados y abiertos al comercio internacional tienden a ser más descentralizados, aunque los resultados demuestran que existen variaciones en el patrón de comportamiento a nivel regional y de ingreso. La implicación de política más importante es que aquellos países interesados en descentralizar funciones gubernamentales deberían considerar actuar sobre aquellas variables que han demostrado tener una influencia positiva sobre este proceso.

Licencia

Derechos de autor 2020 Antonio Nicolás Bojanic

Creative Commons License
Esta obra está bajo licencia internacional Creative Commons Reconocimiento-NoComercial 4.0.

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