自然资源租金、地方税收与政府绩效:来自哥伦比亚的证据
Natural Resource Rents, Local Taxes, and Government Performance: Evidence from Colombia
Review of Economics and Statistics · 2023 · [{"name": "Luis R. Martínez", "affiliation": ["Emory University", "University of Chicago"]}]
中文摘要
摘要 我比较了地方税收收入与自然资源开采特许权使用费对哥伦比亚市镇治理的影响,利用了地籍更新和世界石油价格波动所带来的看似合理的外生变异。尽管特许权使用费被指定用于教育、卫生和供水等领域的支出,但税收收入增加对这些领域地方公共品的影响大于同等规模的石油特许权使用费增加。税收收入增加还降低了市镇市长受到纪律起诉的概率,但特许权使用费的效应恰好相反,尤其是涉及与公共支出相关的不当行为时。
Abstract
Abstract I compare the impact of local tax revenue and royalties from the extraction of natural resources on governance in Colombian municipalities, leveraging plausibly exogenous variation from cadastral updates and fluctuations in the world price of oil. Higher tax revenue has a larger effect on local public goods in the areas of education, health, and water than a same-sized increase in oil royalties, despite earmarking of royalties for spending in these areas. Higher tax revenue also reduces the probability of a disciplinary prosecution against the municipal mayor, but the opposite is true for royalties, particularly for misbehavior related to public spending.