<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0120-6346</journal-id>
<journal-title><![CDATA[Semestre Económico]]></journal-title>
<abbrev-journal-title><![CDATA[Semest. Econ.]]></abbrev-journal-title>
<issn>0120-6346</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Medellín]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0120-63462017000100161</article-id>
<article-id pub-id-type="doi">10.22395/seec.v20n42a7</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[INSTITUCIONES LOCALES Y EL IMPUESTO PREDIAL RURAL EN COLOMBIA, 1998-2010]]></article-title>
<article-title xml:lang="en"><![CDATA[LOCAL INSTITUTIONS AND RURAL PROPERTY TAX IN COLOMBIA, 1998-2010]]></article-title>
<article-title xml:lang="pt"><![CDATA[INSTITUIÇÕES LOCAIS E O IMPOSTO TERRITORIAL RURAL NA COLÔMBIA, 1998-2010]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Villaveces-Niño]]></surname>
<given-names><![CDATA[Marta Juanita]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional de Colombia Escuela de Economía ]]></institution>
<addr-line><![CDATA[Bogotá ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2017</year>
</pub-date>
<volume>20</volume>
<numero>42</numero>
<fpage>161</fpage>
<lpage>192</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0120-63462017000100161&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0120-63462017000100161&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0120-63462017000100161&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El objetivo de este trabajo es analizar el comportamiento del impuesto a la propiedad rural en Colombia durante el período 1998 y 2010. La estrategia metodológica incluye el cálculo de seis variables relacionadas con el recaudo del impuesto a la propiedad y cuatro variables institucionales locales, organizadas por grupos de municipios; con estos indicadores se realiza un análisis descriptivo para identificar el desempeño del predial por grupos de municipios. Los resultados sugieren la existencia de un comportamiento heterogéneo entre los diferentes municipios, explicado, en gran parte, por variables institucionales como la concentración de la tierra, la concentración política y la presencia de actores al margen de la ley capaces de capturar el poder local.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO O objetivo deste trabalho é analisar o comportamento do imposto à propriedade rural na Colômbia durante o período 1998 e 2010. A estratégia metodológica inclui o cálculo de seis variáveis relacionadas com a arrecadação do imposto à propriedade e quatro variáveis institucionais locais, organizadas por grupos de municípios; com estes indicadores se realiza uma análise descritiva para identificar o desempenho do ITR por grupos de municípios. Os resultados sugerem a existência de um comporta mento heterogêneo entre os diferentes municípios, explicado em grande parte por variáveis institucionais como a concentração da terra, a concentração política e a presença de atores à margem da lei capazes de capturar o poder local.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Impuesto predial rural]]></kwd>
<kwd lng="es"><![CDATA[instituciones locales]]></kwd>
<kwd lng="es"><![CDATA[análisis regionales]]></kwd>
<kwd lng="es"><![CDATA[Colombia]]></kwd>
<kwd lng="en"><![CDATA[Rural property tax]]></kwd>
<kwd lng="en"><![CDATA[local institutions]]></kwd>
<kwd lng="en"><![CDATA[regional analysis]]></kwd>
<kwd lng="en"><![CDATA[Colombia]]></kwd>
<kwd lng="pt"><![CDATA[Imposto Territorial Rural]]></kwd>
<kwd lng="pt"><![CDATA[instituiçõeslocais]]></kwd>
<kwd lng="pt"><![CDATA[análiseregionais]]></kwd>
<kwd lng="pt"><![CDATA[Colômbia]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Acemoglu]]></surname>
<given-names><![CDATA[Daron]]></given-names>
</name>
<name>
<surname><![CDATA[Johnson]]></surname>
<given-names><![CDATA[Simon]]></given-names>
</name>
<name>
<surname><![CDATA[Robinson]]></surname>
<given-names><![CDATA[James]]></given-names>
</name>
<name>
<surname><![CDATA[Philippe]]></surname>
<given-names><![CDATA[Aghion]]></given-names>
</name>
<name>
<surname><![CDATA[Steven]]></surname>
<given-names><![CDATA[Durlauf]]></given-names>
</name>
</person-group>
<collab>Handbook of Economic Growth</collab>
<source><![CDATA[Institutions as Fundamental Determinants of Long-Run Growth]]></source>
<year>2005</year>
<volume>1A</volume>
<page-range>385-472</page-range><publisher-loc><![CDATA[Amsterdam; North-Holland ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Acemoglu]]></surname>
<given-names><![CDATA[Daron]]></given-names>
</name>
<name>
<surname><![CDATA[Robinson]]></surname>
<given-names><![CDATA[James]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Persistence of Power, Elites and Institutions]]></article-title>
<source><![CDATA[American Economic Review]]></source>
<year>2008</year>
<volume>98</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>267-93</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Acemoglu]]></surname>
<given-names><![CDATA[Daron]]></given-names>
</name>
<name>
<surname><![CDATA[Ticchi]]></surname>
<given-names><![CDATA[Davide]]></given-names>
</name>
<name>
<surname><![CDATA[Vindigini]]></surname>
<given-names><![CDATA[Andrea]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Emergence and Persistence of Inefficient States. Massachusetts Institute of Technology. Department of Economics]]></article-title>
<source><![CDATA[Working Paper Series]]></source>
<year>2006</year>
<page-range>06-32</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Aidt]]></surname>
<given-names><![CDATA[Toke]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Economic Analysis of Corruption: A Survey]]></article-title>
<source><![CDATA[The Economic Journal]]></source>
<year>2003</year>
<volume>113</volume>
<numero>491</numero>
<issue>491</issue>
<page-range>632-52</page-range></nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Besley]]></surname>
<given-names><![CDATA[T]]></given-names>
</name>
<name>
<surname><![CDATA[Persson]]></surname>
<given-names><![CDATA[T]]></given-names>
</name>
<name>
<surname><![CDATA[Sturm]]></surname>
<given-names><![CDATA[D]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Political Competition and Economic Performance: Theory and Evidence from the United States]]></article-title>
<source><![CDATA[NBER Working Paper]]></source>
<year>2005</year>
<numero>11484</numero>
<issue>11484</issue>
<page-range>53</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Besley]]></surname>
<given-names><![CDATA[T]]></given-names>
</name>
<name>
<surname><![CDATA[Preston]]></surname>
<given-names><![CDATA[I]]></given-names>
</name>
</person-group>
<source><![CDATA[Accountability and Political Competition: Theory and Evidence]]></source>
<year>2002</year>
<page-range>30</page-range><publisher-name><![CDATA[Weather Center for International Affairs, Harvard University]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bird]]></surname>
<given-names><![CDATA[Richard]]></given-names>
</name>
</person-group>
<source><![CDATA[Tax Challenges Facing Developing Countries, Inaugural Lecture of the Annual Public Lecture Series of the National Institute of Public Finance and Policy]]></source>
<year>2008</year>
<page-range>31</page-range><publisher-loc><![CDATA[New Delhi, India ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bird]]></surname>
<given-names><![CDATA[Richard]]></given-names>
</name>
<name>
<surname><![CDATA[Enid]]></surname>
<given-names><![CDATA[Slack]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Taxing Land and Property in Emerging Economies: Raising Revenue&#8230;and More?]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Ingram]]></surname>
<given-names><![CDATA[G.K.]]></given-names>
</name>
<name>
<surname><![CDATA[Hong]]></surname>
<given-names><![CDATA[Y-H.]]></given-names>
</name>
</person-group>
<source><![CDATA[Land Policies and Their Outcomes]]></source>
<year>2007</year>
<page-range>204-48</page-range><publisher-loc><![CDATA[Cambridge, MA ]]></publisher-loc>
<publisher-name><![CDATA[Lincoln Institute of Land Policy]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bird]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Slack]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<source><![CDATA[International Handbook of Land Property Taxation]]></source>
<year>2004</year>
<page-range>311</page-range><publisher-loc><![CDATA[Cheltenham, UK ]]></publisher-loc>
<publisher-name><![CDATA[Edward Elger]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bird]]></surname>
<given-names><![CDATA[Richard]]></given-names>
</name>
<name>
<surname><![CDATA[Zolt]]></surname>
<given-names><![CDATA[Eric]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Introduction to Tax Policy Design and Development]]></article-title>
<source><![CDATA[Draft prepared for a course on Practical Issues of Tax Policy in Developing Countries]]></source>
<year>2003</year>
<page-range>39</page-range><publisher-name><![CDATA[World Bank]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bordignon]]></surname>
<given-names><![CDATA[Massimo]]></given-names>
</name>
<name>
<surname><![CDATA[Cerniglia]]></surname>
<given-names><![CDATA[Floriana]]></given-names>
</name>
<name>
<surname><![CDATA[Revelli]]></surname>
<given-names><![CDATA[Federico]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[In Search for Yardstick Competition: Property Rates and Electoral Behavior in Italian Cities]]></article-title>
<source><![CDATA[CESifo Working Paper]]></source>
<year>2002</year>
<numero>644</numero>
<issue>644</issue>
<page-range>28</page-range><publisher-loc><![CDATA[Munich ]]></publisher-loc>
<publisher-name><![CDATA[Center for Economic Studies and Institute for Economic Research]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Brennan]]></surname>
<given-names><![CDATA[Geoffrey]]></given-names>
</name>
<name>
<surname><![CDATA[Buchanan]]></surname>
<given-names><![CDATA[James]]></given-names>
</name>
</person-group>
<source><![CDATA[The Power to Tax. Analytical Foundation of a Fiscal Constitution]]></source>
<year>2006</year>
<page-range>248</page-range><publisher-loc><![CDATA[Cambridge ]]></publisher-loc>
<publisher-name><![CDATA[Cambridge University Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="book">
<collab>Chemonics International Inc</collab>
<source><![CDATA[Colombia: la perspectiva del impuesto predial en áreas rurales]]></source>
<year>2004</year>
<publisher-loc><![CDATA[Washington ]]></publisher-loc>
<publisher-name><![CDATA[LAC Bureau Poverty Reduction, USAID]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Currie]]></surname>
<given-names><![CDATA[L]]></given-names>
</name>
</person-group>
<source><![CDATA[The Basis of a Development Program for Colombia: Report of a Mission]]></source>
<year>1952</year>
<page-range>642</page-range><publisher-loc><![CDATA[Washington ]]></publisher-loc>
<publisher-name><![CDATA[International Bank for Reconstruction and Development]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[De Cesare]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Panorama del Impuesto Predial en América Latina]]></article-title>
<source><![CDATA[Working Paper]]></source>
<year>2010</year>
<numero>WP10CC1SP</numero>
<issue>WP10CC1SP</issue>
<publisher-name><![CDATA[Lincoln Institute of Land Policy]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Della Porta]]></surname>
<given-names><![CDATA[D]]></given-names>
</name>
<name>
<surname><![CDATA[Vanucci]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Governance Mechanisms of Corrupt Transactions]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Lambsdorff]]></surname>
<given-names><![CDATA[J. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Taube]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Schramm]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<source><![CDATA[The New Institutional Economics of Corruption]]></source>
<year>2005</year>
<page-range>152-80</page-range><publisher-loc><![CDATA[London ]]></publisher-loc>
<publisher-name><![CDATA[Routledge]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="">
<collab>DNP- Departamento Nacional de Planeación</collab>
<source><![CDATA[Documento Conpes 3852 de 2015]]></source>
<year>2015</year>
<page-range>21</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Di John]]></surname>
<given-names><![CDATA[Jonathan]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Political Economy of Taxation and Tax Reform in Developing Countries]]></article-title>
<source><![CDATA[Research Paper UNU-WIDER]]></source>
<year>2006</year>
<volume>76</volume>
</nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Duff]]></surname>
<given-names><![CDATA[David]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Tax and User Fees in Theory and Practice]]></article-title>
<source><![CDATA[Research Paper Submitted to Ontario role of Government Panel]]></source>
<year>2003</year>
<page-range>81</page-range></nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Echavarría]]></surname>
<given-names><![CDATA[Hernán]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Tenencia de la tierra y desarrollo económico y social]]></article-title>
<source><![CDATA[Disertación para ingresar como miembro de número a la Académica Colombiana de Ciencias Económicas]]></source>
<year>1987</year>
<page-range>28</page-range></nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Echavarría]]></surname>
<given-names><![CDATA[Hernán]]></given-names>
</name>
</person-group>
<source><![CDATA[En qué momento se atascó Colombia]]></source>
<year>2002</year>
<page-range>27</page-range><publisher-loc><![CDATA[Bogotá ]]></publisher-loc>
<publisher-name><![CDATA[Instituto para la Cultura Económica]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Feld]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Kirchgässner]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Political Economy of Direct Legislation: Direct Democracy and Local Decision-Making]]></article-title>
<source><![CDATA[Economic Policy]]></source>
<year>2001</year>
<volume>16</volume>
<numero>33</numero>
<issue>33</issue>
<page-range>329-67</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fjeldstad]]></surname>
<given-names><![CDATA[Odd-Heldge]]></given-names>
</name>
</person-group>
<source><![CDATA[To Pay or not to Pay. Citizens view on taxation in local authorities in Tanzania]]></source>
<year>2004</year>
<page-range>25</page-range><publisher-name><![CDATA[Chr Michelsen Institute WP]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hofstetter]]></surname>
<given-names><![CDATA[Mark]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La tierra, los impuestos y la economía política]]></article-title>
<source><![CDATA[Desarrollo y Sociedad]]></source>
<year>1997</year>
<volume>40</volume>
<page-range>217-71</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Iregui]]></surname>
<given-names><![CDATA[Ana María]]></given-names>
</name>
<name>
<surname><![CDATA[Melo]]></surname>
<given-names><![CDATA[Ligia]]></given-names>
</name>
<name>
<surname><![CDATA[Ramos]]></surname>
<given-names><![CDATA[Jorge]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El impuesto predial en Colombia: factores explicativos del recaudo]]></article-title>
<source><![CDATA[Revista de Economía del Rosario]]></source>
<year>2005</year>
<volume>8</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>25-56</page-range></nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Iregui]]></surname>
<given-names><![CDATA[Ana María]]></given-names>
</name>
<name>
<surname><![CDATA[Melo]]></surname>
<given-names><![CDATA[Ligia]]></given-names>
</name>
<name>
<surname><![CDATA[Ramos]]></surname>
<given-names><![CDATA[Jorge]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El impuesto predial en Colombia: factores explicativos del recaudo]]></article-title>
<source><![CDATA[Revista de Economía del Rosario]]></source>
<year>2003</year>
<numero>8</numero>
<issue>8</issue>
<page-range>25-58</page-range></nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Iregui]]></surname>
<given-names><![CDATA[Ana María]]></given-names>
</name>
<name>
<surname><![CDATA[Ramos]]></surname>
<given-names><![CDATA[Jorge]]></given-names>
</name>
<name>
<surname><![CDATA[Saavedra]]></surname>
<given-names><![CDATA[Luz Amparo]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Análisis de la Descentralización fiscal en Colombia]]></article-title>
<source><![CDATA[Borradores de Economía]]></source>
<year>2001</year>
<numero>175</numero>
<issue>175</issue>
<page-range>35</page-range><publisher-name><![CDATA[Banco de la República]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kalmanovitz]]></surname>
<given-names><![CDATA[Salomón]]></given-names>
</name>
</person-group>
<source><![CDATA[Nueva Historia Económica de Colombia]]></source>
<year>2010</year>
<page-range>360</page-range><publisher-loc><![CDATA[Bogotá ]]></publisher-loc>
<publisher-name><![CDATA[Taurus, Univer sidad Jorge Tadeo Lozano]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kalmanovitz]]></surname>
<given-names><![CDATA[Salomón]]></given-names>
</name>
<name>
<surname><![CDATA[López]]></surname>
<given-names><![CDATA[Enrique]]></given-names>
</name>
</person-group>
<source><![CDATA[Distribución, Narcotráfico y Conflicto]]></source>
<year>2008</year>
<publisher-name><![CDATA[Mimeo]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kalmanovitz]]></surname>
<given-names><![CDATA[Salomón]]></given-names>
</name>
<name>
<surname><![CDATA[López]]></surname>
<given-names><![CDATA[Enrique]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Aspectos de la agricultura colombiana en el siglo XX]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Robinson]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
<name>
<surname><![CDATA[Urrutia]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<source><![CDATA[Economía Colombiana del Siglo XX. Un análisis cuantitativo]]></source>
<year>2007</year>
<page-range>704</page-range><publisher-loc><![CDATA[Bogotá ]]></publisher-loc>
<publisher-name><![CDATA[Fondo de Cultura Económica y Banco de la República]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kitchen]]></surname>
<given-names><![CDATA[Harry]]></given-names>
</name>
</person-group>
<source><![CDATA[Property Taxation: Issues in Implementation]]></source>
<year>2003</year>
<page-range>20</page-range><publisher-name><![CDATA[CEPRA II Project, AUCC]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Leibovich]]></surname>
<given-names><![CDATA[José]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El impuesto predial]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Núñez]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<source><![CDATA[Diagnóstico Básico de la situación de los ingresos por impuestos del orden municipal en Colombia]]></source>
<year>2005</year>
<page-range>137</page-range></nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[López]]></surname>
<given-names><![CDATA[Claudia]]></given-names>
</name>
</person-group>
<source><![CDATA[Y refundaron la patria&#8230; De cómo mafiosos y políticos reconfiguraron el Estado colombiano]]></source>
<year>2010</year>
<page-range>524</page-range><publisher-loc><![CDATA[Bogotá ]]></publisher-loc>
<publisher-name><![CDATA[Debate]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Machado]]></surname>
<given-names><![CDATA[Absalón]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La institucionalidad en el sector agropecuario]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Hernández]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Machado]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
<name>
<surname><![CDATA[Montenegro]]></surname>
</name>
</person-group>
<source><![CDATA[La organización institucional del sector agropecuario]]></source>
<year>1990</year>
<publisher-loc><![CDATA[Bogotá ]]></publisher-loc>
<publisher-name><![CDATA[Comisión Presidencia para la Reforma de la Administración Pública el Estado Colombiano]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Machado]]></surname>
<given-names><![CDATA[Absalón]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Reforma Agraria. Una ilusión que terminó en fracaso]]></article-title>
<source><![CDATA[Revista Credencial Historia]]></source>
<year>1998</year>
<numero>119</numero>
<issue>119</issue>
</nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Müller]]></surname>
<given-names><![CDATA[S]]></given-names>
</name>
<name>
<surname><![CDATA[Zouridis]]></surname>
<given-names><![CDATA[S]]></given-names>
</name>
</person-group>
<source><![CDATA[Law and Justice: A Strategy Perspective]]></source>
<year>2012</year>
<page-range>397</page-range><publisher-loc><![CDATA[The Hague ]]></publisher-loc>
<publisher-name><![CDATA[Torkel Opsahl Academic EPublisher]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[North]]></surname>
<given-names><![CDATA[Douglass]]></given-names>
</name>
</person-group>
<source><![CDATA[Institution, Institutional Change and Economic Performance]]></source>
<year>1990</year>
<page-range>159</page-range><publisher-loc><![CDATA[Cambridge ]]></publisher-loc>
<publisher-name><![CDATA[Cambridge University Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Oates]]></surname>
<given-names><![CDATA[Wallace]]></given-names>
</name>
<name>
<surname><![CDATA[Schwab]]></surname>
<given-names><![CDATA[Robert]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Impact of Urban Land Taxation: The Pittsburg Experience]]></article-title>
<source><![CDATA[National Tax Journal]]></source>
<year>1997</year>
<volume>50</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-21</page-range></nlm-citation>
</ref>
<ref id="B39">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Offstein]]></surname>
<given-names><![CDATA[Norman]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[National, Departmental and Municipal Rural Agricultural Land Distri bution in Colombia: Analyzing the Web of Inequality, Poverty and Violence]]></article-title>
<source><![CDATA[Documento Cede]]></source>
<year>2005</year>
<numero>2005-37</numero>
<issue>2005-37</issue>
<page-range>41</page-range><publisher-name><![CDATA[Universidad de los Andes]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B40">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Palacios]]></surname>
<given-names><![CDATA[Marco]]></given-names>
</name>
<name>
<surname><![CDATA[Safford]]></surname>
</name>
<name>
<surname><![CDATA[Palacios]]></surname>
</name>
</person-group>
<source><![CDATA[País de ciudades]]></source>
<year>2002</year>
<page-range>549-82</page-range><publisher-loc><![CDATA[Colombia ]]></publisher-loc>
<publisher-name><![CDATA[Grupo Editorial Norma]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B41">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Penning]]></surname>
<given-names><![CDATA[Jean Philippe]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Evaluación del proceso de descentralización en Colombia]]></article-title>
<source><![CDATA[Economía y Desarrollo]]></source>
<year>2003</year>
<volume>2</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>123-49</page-range></nlm-citation>
</ref>
<ref id="B42">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Perez]]></surname>
<given-names><![CDATA[Manuel Enrique]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La conformación territorial en Colombia: entre el conflicto, el desarrollo y el destierro]]></article-title>
<source><![CDATA[Cuadernos de Desarrollo Rural]]></source>
<year>2004</year>
<numero>051</numero>
<issue>051</issue>
<page-range>61-90</page-range><publisher-name><![CDATA[Universidad Javeriana]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B43">
<nlm-citation citation-type="book">
<collab>PNUD</collab>
<source><![CDATA[Colombia Rural. Razones para la Esperanza. Informe Nacional de Desarrollo Humano]]></source>
<year>2011</year>
<page-range>120</page-range><publisher-loc><![CDATA[Bogotá ]]></publisher-loc>
<publisher-name><![CDATA[Programa de las Naciones Unidas para el Desarrollo]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B44">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Profeta]]></surname>
<given-names><![CDATA[Paola]]></given-names>
</name>
<name>
<surname><![CDATA[Scabrosetti]]></surname>
<given-names><![CDATA[Simona]]></given-names>
</name>
</person-group>
<source><![CDATA[Political Economy Issues of Taxation in Latin America]]></source>
<year>2007</year>
<page-range>23</page-range><publisher-name><![CDATA[Department of Publics and Environmental Economics, University of Pavia]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B45">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Reyes]]></surname>
<given-names><![CDATA[Álvaro]]></given-names>
</name>
</person-group>
<source><![CDATA[Guerreros y campesinos. El despojo de la tierra en Colombia]]></source>
<year>2009</year>
<page-range>378</page-range><publisher-loc><![CDATA[Bogotá ]]></publisher-loc>
<publisher-name><![CDATA[FESCOL, Grupo Editorial Norma]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B46">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Reyes]]></surname>
<given-names><![CDATA[Álvaro]]></given-names>
</name>
</person-group>
<source><![CDATA[Los dilemas de la tierra]]></source>
<year>2008</year>
<publisher-name><![CDATA[El Espectador]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B47">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sánchez]]></surname>
<given-names><![CDATA[Fabio]]></given-names>
</name>
<name>
<surname><![CDATA[España]]></surname>
<given-names><![CDATA[Irina]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Estructura, Potencial y Desafíos del Impuesto Predial en Colombia]]></article-title>
<source><![CDATA[Documentos CEDE Centro de Estudios sobre Desarrollo Económico]]></source>
<year>2013</year>
<numero>48</numero>
<issue>48</issue>
<page-range>34</page-range></nlm-citation>
</ref>
<ref id="B48">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Scholz]]></surname>
<given-names><![CDATA[John]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Trust, Taxes and Compliance]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Braithwaite]]></surname>
</name>
<name>
<surname><![CDATA[Levi]]></surname>
</name>
</person-group>
<source><![CDATA[Trust and Governance]]></source>
<year>1998</year>
<page-range>135-66</page-range><publisher-loc><![CDATA[New York ]]></publisher-loc>
<publisher-name><![CDATA[Russell Sage Foundation]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B49">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sokoloff]]></surname>
<given-names><![CDATA[Kenneth]]></given-names>
</name>
<name>
<surname><![CDATA[Zolt]]></surname>
<given-names><![CDATA[Eric]]></given-names>
</name>
</person-group>
<source><![CDATA[Inequality and the Evolution of Institutions of Taxation: Evidence from the Economic History of the Americas]]></source>
<year>2007</year>
<page-range>57</page-range><publisher-name><![CDATA[mimeo, University of Chicago Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B50">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Slack]]></surname>
<given-names><![CDATA[Enid]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Property Tax &#8230; in Theory and Practice]]></article-title>
<source><![CDATA[IMFG Working Paper]]></source>
<year>2010</year>
<numero>02</numero>
<issue>02</issue>
<page-range>17</page-range><publisher-name><![CDATA[University of Toronto, Institute on Municipal Finance and Government and Munk School of Global Affairs]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B51">
<nlm-citation citation-type="confpro">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tanzi]]></surname>
<given-names><![CDATA[Vito]]></given-names>
</name>
</person-group>
<source><![CDATA[Fiscal Federalism and Decentralization]]></source>
<year>1995</year>
<conf-name><![CDATA[ A review of some efficiency and macro economic aspects Annual World Bank Conference on Development Economics]]></conf-name>
<conf-loc> </conf-loc>
<page-range>295-316</page-range></nlm-citation>
</ref>
<ref id="B52">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Taylor]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
<name>
<surname><![CDATA[Richman]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<source><![CDATA[Fiscal Survey of Colombia. Joint Tax Program of the Organization of American States and the Inter-American Development Bank]]></source>
<year>1965</year>
<page-range>276</page-range><publisher-loc><![CDATA[Baltirmore ]]></publisher-loc>
<publisher-name><![CDATA[Johns Hopkings Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B53">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Thoumi]]></surname>
<given-names><![CDATA[Francisco]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La relación entre corrupción y narcotráfico: un análisis general y algunas referencias a Colombia]]></article-title>
<source><![CDATA[Revista de Economía de la Universidad del Rosario]]></source>
<year>1999</year>
<volume>2</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>11-33</page-range></nlm-citation>
</ref>
<ref id="B54">
<nlm-citation citation-type="confpro">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Uslaner]]></surname>
<given-names><![CDATA[Eric]]></given-names>
</name>
</person-group>
<source><![CDATA[Tax Evasion, Trust and the Strong Arm of the Law]]></source>
<year>2003</year>
<conf-name><![CDATA[ Prepared for the Conference Tax Evasion, Trust and State Capacity]]></conf-name>
<conf-loc>Switzerland </conf-loc>
<page-range>17-9</page-range></nlm-citation>
</ref>
<ref id="B55">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vásquez]]></surname>
<given-names><![CDATA[J.G]]></given-names>
</name>
</person-group>
<source><![CDATA[El ruido de las cosas al caer]]></source>
<year>2011</year>
<page-range>265</page-range><publisher-loc><![CDATA[Bogotá ]]></publisher-loc>
<publisher-name><![CDATA[Alfaguara]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B56">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vargas]]></surname>
<given-names><![CDATA[J. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Villaveces]]></surname>
<given-names><![CDATA[M.J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Rural Property Tax Revenue in the Face of Economic Concentration and Political Competition: Evidence from Colombia]]></article-title>
<source><![CDATA[CAF-Working paper]]></source>
<year>2016</year>
<numero>2016/05</numero>
<issue>2016/05</issue>
<page-range>29</page-range><publisher-loc><![CDATA[Caracas ]]></publisher-loc>
<publisher-name><![CDATA[CAF]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B57">
<nlm-citation citation-type="book">
<collab>World Bank</collab>
<source><![CDATA[The Political Economy of Taxation in Developing Countries. Challenges to Practitioners]]></source>
<year>2008</year>
<publisher-loc><![CDATA[Washington D.C ]]></publisher-loc>
<publisher-name><![CDATA[International Finance Corporation]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B58">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zapata]]></surname>
<given-names><![CDATA[Juan Gonzalo]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Evaluación de las principales leyes de descentralización económica en la década de los 80]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Gaitán]]></surname>
<given-names><![CDATA[Pilar]]></given-names>
</name>
<name>
<surname><![CDATA[López]]></surname>
<given-names><![CDATA[Andrés]]></given-names>
</name>
<name>
<surname><![CDATA[Pulido]]></surname>
<given-names><![CDATA[Luz Margoth]]></given-names>
</name>
<name>
<surname><![CDATA[Zapata]]></surname>
<given-names><![CDATA[Juan Gonzalo]]></given-names>
</name>
<name>
<surname><![CDATA[Knool]]></surname>
<given-names><![CDATA[Joachi]]></given-names>
</name>
</person-group>
<source><![CDATA[Comunidad, Alcaldes y Recursos Fiscales]]></source>
<year>1991</year>
<page-range>222</page-range><publisher-loc><![CDATA[Bogotá ]]></publisher-loc>
<publisher-name><![CDATA[Fescol]]></publisher-name>
</nlm-citation>
</ref>
</ref-list>
</back>
</article>
