Horizontal equity analysis of fiscal transfers in Peru

Research output: Contribution to journalArticle (Contribution to Journal)peer-review


© 2017 Universidad Católica de Colombia. 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.
Original languageAmerican English
Pages (from-to)265-299
Number of pages35
JournalRevista Finanzas y Politica Economica
StatePublished - 1 Jul 2017

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