Resumo

SAMANAMUD-VALDERRAMA, Enrique. Horizontal equity analysis of fiscal transfers in Peru. Finanz. polit. econ. [online]. 2017, vol.9, n.2, pp.265-299. ISSN 2248-6046.  https://doi.org/10.14718/revfinanzpolitecon.2017.9.2.4.

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.

Palavras-chave : fiscal decentralization; fiscal transfers; flypaper effect; inequality index; ordinary resources; determined resources.

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