© 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 language||American English|
|Number of pages||35|
|Journal||Revista Finanzas y Politica Economica|
|State||Published - 1 Jul 2017|