Análisis de equidad horizontal de las transferencias fiscales en el Perú

• Autor: Samanamud Valderrama, Carlos Enrique
• Formato: artículo
• Fecha de Publicación: 2017
• Institución: Universidad de Lima
• Repositorio: ULIMA-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.ulima.edu.pe:20.500.12724/5756
• Enlace del recurso: https://hdl.handle.net/20.500.12724/5756; https://dx.doi.org/10.14718/revfinanzpolitecon.2017.9.2.4
• Nivel de acceso: acceso abierto
• Materia: Public expenditure; Public finance; Decentralization in Government; Fiscal policy; Gasto público; Finanzas públicas; Descentralización administrativa; Política fiscal

This article analyzes the horizontal equity of fiscal transfers in Peru. To this effect, the theoretical framework of fiscal transfers is presented first, followed by a description of the current classification of fiscal transfers in Peru according to the 2013 public budget. Similarly, a reclassification model of these transfers is developed to assess whether such distribution, from a horizontal equity perspective, would balance the necessity level of public goods and services in its jurisdiction with the transferred resources.