Abstract

KALMANOVITZ, Salomón  and  LOPEZ R., Edwin. THE PUBLIC FINANCES OF THE "CONFEDERACIÓN GRANADINA" AND THE "ESTADOS UNIDOS DE COLOMBIA" 1850-1886. Rev.econ.inst. [online]. 2010, vol.12, n.23, pp.199-228. ISSN 0124-5996.

This article analyzes the tax revenues of the Colombian central government and those of the federal states between 1850 and 1882. It aims to determine whether political decentralization of revenues and expenditures favored and improved the fiscal sustainability of Colombia during this period. The federalist structure is contrasted with centralized organization and we try to assess which was more favorable for achieving macroeconomic equilibriums at the central and decentralized levels.

Keywords : federalism; taxes; expenditure; fiscal balance.

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