Resumo

VILLAVECES-NINO, Marta Juanita. LOCAL INSTITUTIONS AND RURAL PROPERTY TAX IN COLOMBIA, 1998-2010. Semest. Econ. [online]. 2017, vol.20, n.42, pp.161-192. ISSN 0120-6346.  https://doi.org/10.22395/seec.v20n42a7.

The main goal this paper has is to analyze the behavior or rural property tax in Co lombia between 1998 and 2010. The methodological structure includes calculating six variables related with property tax collection and four local institutional variables, which are organized by municipality; using these indicators, a descriptive analysis is done in order to identify property performance per municipality group. Results suggest the existence of a heterogeneous behavior between different municipalities, largely explained by institutional variables such as land concentration, political concentration and the presence of illegal groups that have the possibility of replacing local power.

Palavras-chave : Rural property tax; local institutions; regional analysis; Colombia.

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