Substitution effect through fiscal transfers?! [Elektronische Ressource] : incidence of the Peruvian property tax / Markus Rühling
280 pages
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Substitution effect through fiscal transfers?! [Elektronische Ressource] : incidence of the Peruvian property tax / Markus Rühling

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280 pages
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Substitution Effect through Fiscal Transfers?! Incidence of the Peruvian Property Tax Markus Rühling 1 Substitution Effect through Fiscal Transfers?! Incidence of the Peruvian Property Tax University of Potsdam, Germany Markus Rühling Dissertation zur Verleihung des Doktorgrades der Wirtschafts und Sozialwissenschaften (doctor rerum politicarum; Dr. rer. pol.) an der Universität Potsdam Thesis advisor: Prof. Dr. Harald Fuhr Co advisor: Prof. Dr. Christoph Reichard Co advisor: Prof. Dr. Paul Bernd Spahn February 2008 2 Published online at the Institutional Repository of the University of Potsdam: URL http://opus.kobv.de/ubp/volltexte/2010/4210/ URN urn:nbn:de:kobv:517-opus-42100 http://nbn-resolving.org/urn:nbn:de:kobv:517-opus-42100 Contents 1. Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 1.1 General Introduction into the Research Subject . . . . . . . . . . . . . 11 1.2 Elaboration of the Research Design . . . . . . . . . . . . . . . . . . . . . . . . 17 1.3 Methodology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 2. Theoretical Context . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 2.

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Publié le 01 janvier 2008
Nombre de lectures 26
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Poids de l'ouvrage 10 Mo

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Substitution Effect through Fiscal Transfers?!
Incidence of the Peruvian Property Tax


Markus Rühling

1 Substitution Effect through Fiscal Transfers?!
Incidence of the Peruvian Property Tax


University of Potsdam, Germany
Markus Rühling



Dissertation zur Verleihung des Doktorgrades der Wirtschafts und
Sozialwissenschaften (doctor rerum politicarum; Dr. rer. pol.) an der
Universität Potsdam


Thesis advisor: Prof. Dr. Harald Fuhr
Co advisor: Prof. Dr. Christoph Reichard
Co advisor: Prof. Dr. Paul Bernd Spahn





February 2008











2






































Published online at the
Institutional Repository of the University of Potsdam:
URL http://opus.kobv.de/ubp/volltexte/2010/4210/
URN urn:nbn:de:kobv:517-opus-42100
http://nbn-resolving.org/urn:nbn:de:kobv:517-opus-42100 Contents
1. Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
1.1 General Introduction into the Research Subject . . . . . . . . . . . . . 11
1.2 Elaboration of the Research Design . . . . . . . . . . . . . . . . . . . . . . . . 17
1.3 Methodology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
2. Theoretical Context . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
2.1 Theoretical Background of Fiscal Decentralization and
Local Public Finances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
2.2 Substitution of Municipal Revenues Through
Intergovernmental Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
2.3 Theories on Decision Making . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
3. Economic Framework Conditions and Analysis of the
Peruvian Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
3.1 Revenues of the Central State . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
3.2 Public Expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
3.3 Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
4. The Decentralization Process in Peru . . . . . . . . . . . . . . . . . . . . . . . . . . 68
4.1 Historical Development of the Decentralization Process . . . . . . 72
4.2 Functions and Structures of Peruvian Local Governments . . . . 79
4.3 Typology of Local Government in Peru . . . . . . . . . . . . . . . . . . . . 84
5. The Intergovernmental Fiscal Transfer System . . . . . . . . . . . . . . . . . . 90
6. Analysis of the Financial System at the Local Government Level . . . 104
6.1 Property Tax Evaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105
6.2 Substitution Effect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112
6.3 Conclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128
7. Quantitative and Qualitative Analysis of a Set of Peruvian
Municipalities Concerning their Fiscal Effort . . . . . . . . . . . . . . . . . . . 132
7.1 Classification of Municipalities regarding Fiscal Revenues . . . . 135
7.1.1 Type 1: Well Advanced, Consolidated Metropolitan
Municipalities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139
7.1.2 Type 2: Metropolitan Municipalities in Process of
Consolidation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143
7.1.3 Type 3: Regional Centre, Modern Management
Structures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146
7.1.4 Type 4: Municipalities with Adverse Identity Incentives which
Result in Little or no Important Tax Pressure . . . . . . . . . . . 151
3 7.1.5 Type 5: Municipalities with High Response Costs or
Low Response Efficacy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154
7.1.6 Type 6: Big Fiscal Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . 156
7.1.7 Type 7: Rural Municipalities . . . . . . . . . . . . . . . . . . . . . . . . . 160
7.1.8 Type 8: Contested Municipalities . . . . . . . . . . . . . . . . . . . . . 162
7.1.9 Lima and Callao as Separate Cases . . . . . . . . . . . . . . . . . . . . 165
7.1.10 Election Results and its Implication on Property Tax
Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168
7.1.11 Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170
7.2 Innovative Strategies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178
7.2.1 Semi Autonomous Municipal Tax Agency as a Bes t
Practice in Peruvian Municipalities . . . . . . . . . . . . . . . . . . . 179
7.2.2 Performance orientated Management Contracts . . . . . . . . 185
8. Synthesis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190
8.1 Examination/Comparison of the Main Research Hypothesis
with Empirical Results . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190
8.2 Results and Perspectives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198
9. Bibliography . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214
10. Question Guide concerning Qualitative Interviews . . . . . . . . . . . . . . 224
11. Annex: Tables, Figures and Graphs . . . . . . . . . . . . . . . . . . . . . . . . . . . 231

















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I am grateful to Harald Fuhr, professor at the University of Potsdam, Germany
for his valuable comments and guidance concerning this investigation. To
friends and colleagues, who in one way or another were supportive to this
research work, is dedicated a special thanks.


























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6 Acronyms and Abbreviations
AFPs Private Pension Funds (Administradoras de Fondos de Pensiones)
APRA Alianza Popular Revolucionaria Americana
BCRP Central Reserve Bank of Peru (Banco Central de Reserva del Perú)
CAMA Computer assisted mass appraisal
CANON A territorial fiscal tax in Peru
CAP Organigram for Assignment of personnel (Cuadro de Asignacion de
Personal)
CAR Performance based Management Contracts (Convenios de Administracion
por Resultados)
CCL Local Coordination Council (Consejo de Coordinación Local)
CMACs Local Saving Banks (Cajas Municipales de Ahorro y Credito)
CND National Decentralization Council (Consejo Nacional de
Descentralización)
COFOPRI State entity for the Formalization of Informal Property (Organismo de
Formalización de la Propiedad Informal)
CONATA National Agency for Property Valuation (Consejo Nacional de Tasaciones)
CPI Corruption Perceptions Index
CTARs Transitory Council for Regional Administration (Consejos Transitorios de
Administración Regional)
DECSAL Decentralization and Competitiveness Structural Adjustment Loan
DNPP National Office of Public Budgeting (Dirección Nacional de Presupuesto
Público)
DNTDT National Technical Office for Territory Limitations (Dirección Nacional
Técnica de Demarcación Territorial)
EMUSAP Municipality owned Water and Sewage Enterprise (Empresa Municipal
de Servicios de Agua Potable y Alcantarillado)
EPS Municipality owned Sanitation Enterprise (Empresa Prestadora de
Servicios de Saneamiento)
ESSALUD Social Health Security (Seguro Social de Salud)
FAISM Fund for Municipal Social Infrastructure (Fondo de Aportaciones para la
Infraestructura Social Municipal)
FIDE Intergovernmental Fund for Decentralization (Fondo Intergubernamental
para la Descentralización)
FOCAM Development Fund for Camisea (Fondo de Desarrollo de Camisea)
FONCODES National Compensation and Development Fund (Fondo Nacional de
Compensación y Desarrollo Social)
FONCOMUN Municipal Compensation Fund (Fondo de Compensación Municipal)
FONCOR Regional Compensation Fund (Fondo de Compensación Regional)
FONIPREL Regional and Local Public Investment Fund (Fondo de Promoción a la
Inversión Pública Regional y Local)
FTA Free Trade Agreement
GDP Gross Domestic Product
IADB Inter American Development Bank

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