Publicado:
2013-11-01
Descentralización fiscal y capacidad de gobiernos locales: los casos de México y Argentina 1990-2010. Fiscal decentralization and capacity of local governments: the cases of Mexico and Argentinian 1990-2010.
Contenido principal del artículo
Cómo citar
Smith, H. (2013). Descentralización fiscal y capacidad de gobiernos locales: los casos de México y Argentina 1990-2010. Administración & Desarrollo, 41(57), 45-58. https://doi.org/10.22431/25005227.117
¿Pueden los gobiernos locales desempeñar un papel proactivo en el desarrollo económico y en la reducción de la pobreza en Latinoamérica? Al parecer, los procesos de reformas de descentralización de las décadas de los ochenta y noventa se encuentran inacabados (Finot, 2001; Tulchin y Selee, 2004 y Wiesner, 2003). Los responsables de la política fiscal no tienen aún un tratamiento coherente del federalismo fiscal (Rondinelli, 1981 y Falleti, 2005). Politólogos y economistas señalan que la falta de desarrollo de los gobiernos locales para aumentar su autonomía fiscal se debe a la incapacidad administrativa en el ámbito local (Campbell, 2003; Tulchin y Selee, 2004; Rosenbaum y Rodríguez, 2006). Este trabajo examina los efectos del proceso de descentralización en Latinoamérica, describe el papel de los gobiernos locales en la aplicación de programas de transferencias condicionadas de efectivo, enfatiza las tensiones actuales intergubernamentales y ofrece recomendaciones de política para promover la autonomía local. Por último, el documento examina la política en materia de emisión de bonos municipales en México y Argentina para mostrar cómo algunas municipalidades están financiando sus presupuestos locales. Los resultados de esta investigación están basados en un número considerable de entrevistas que se llevaron a cabo con especialistas en finanzas, presidentes municipales y autoridades locales.
Palabras clave:
Endeudamiento, sustentabilidad fiscal, gobiernos locales, finanzas municipales
Can local governments play a proactive role in the economic development and poverty reduction in Latin America? Apparently, decentralization reform processes during the 80s and 90s are unfinished (Finot, 2001; Tulchin and Selee, 2004 and Wiesner, 2003). Those accountable for fiscal policy issues do not follow a coherent fiscal federalism treatment (Rondinelli, 1981 and Falleti, 2005). Political scientists and economists point out that the lack of development of local governments to increase their fiscal autonomy is the result of local administrative incompetence (Campbell, 2003; Tulchin y Selee, 2004; Rosenbaum and Rodríguez, 2006). This paper analyzes the effects of the decentralization process in Latin America, describes the role of local governments in the implementation of conditional cash transfer programs, and offers recommendations with respect to municipal bond issue policies in Mexico and Argentina to show how some municipalities fund their local budgets. The outcomes of this research are based on a considerable number of interviews carried out with experts on finances, municipal presidents and local authorities.
Palabras clave:
Indebtedness, fiscal sustainability, local governments, municipal finance
Referencias
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Bahl, R. y L. Johannes. (1994). “Fiscal decentralization and inter-governmental transfers in less developed countries”, Publius, 24 (1): 1-19.
Bates, James y Ramon Daubon. (2007) “Zonas autogestionarias: una nueva perspectiva para la gobernanza local y el desarrollo basada en acción ciudadana” (whitepaper) Arlington, Virginia: Inter-American Foundation.
Beers, David, “Sovereign Credit Ratings: A Primer,” Standards & Poor, April 2002.
Benton, A. L., y Smith, H. J. (2013). Political Career or Party Reputational Concerns? Determining How Partisan Effects Matter for Subnational Fiscal Discipline, Evidence from Mexico. Division de Estudios Políticos. CIDE. Mexico City.
Bird, R. y Oliver O. (1968) “Tax research and tax reform in Latin America-A survey and commentary”. Latin American Research Review, 3 (3): 5-23.
Bird, R. (1992) “Tax reform in Latin America: A review of some recent experiments”. Latin American Research Review, 27 (1): 7-36.
Ciudad de Guanajuato, sitio web: www. guanajuatocapital.com/(visita 14 de septiembre del 2013).
Ciudad de Guanajuato, entrevista con la Oficina de Presupuesto (julio 2009).
Ciudad de Rosario sitio web: www. rosario.gov.ar/(visita 14 de septiembre del 2013)
Ciudad de Rosario, entrevista con la Secretaría de Hacienda de la ciudad (agosto 2009).
Eaton, K. (2004). “The link between Political and Fiscal Decentralization.” Book Chapter in Decentralization and Recovery in Latin América edited by Alfred P. Montero y David J. Samuels. Notre Dame Press.
Escobar-Lemmon, Maria. (2001), “Fiscal Decentralization and Federalism in Latin America,” Publius, 31(4): 23-41.
Freir, M., Huertas, M., y Darche, B. (1999). “Sub-National Access to the Capital Markets: The Latin American Experience, Selected Cases.” The World Bank Paper presented at the First International Conference on Subnational governments and Capital Markets, Santander, October 26-29.
Falleti, T. (2005). “Decentralization and democracy in Latin America (A review) The Americas”, The Academy of American Franciscan History. 62 (1): 144-145.
Falleti, Tulia G. (2005). “A sequential theory of decentralization: Latin American cases in comparative perspective”. American Political Science Review, 99 (3): 327-346.
Finot, Ivan. (2001). “Latin American statistics on local level taxation” (working paper). Santiago, Chile: ECLAC, accessible on line at www. eclac.org.
George, A. y Bennett, A. (2005). Case studies and theory development in the social sciences.Cambridge, MA: MIT Press. Gibson, Edward L. (2004). Federalism and democracy in Latin America. Baltimore: The John Hopkins University Press.
Giugale, Marcelo, Adam Korobow, y Steven Webb. (2000). “A New Model for Market-based Regulation of Subnational Borrowing: The Mexican Approach” A Working Paper. Washington DC:The World Bank.
Grindle, M. (2000). Audacious reforms: institutional invention and democracy in Latin America. Baltimore: Johns Hopkins University Press.
Haggard, Stephan y Steven B. Webb. (2004). “Political Incentives and Intergovernmental Fiscal Relations: Argentina, Brazil, and Mexico Compared.” Book Chapter in Decentralization and Recovery in Latin América edited by Alfred P. Montero y David J. Samuels. Notre Dame Press.
Kaufman, R. y J. Nelson. (2004). Crucial needs: weak incentives: social sector reform, democratization, and globalization in Latin America. Washington, DC: Woodrow Wilson Center Press.
Leigland, J. (1997). “Accelerating municipal bonds market development emerging economies: An assessment of strategies and progress”. Public Budgeting & Finance. Blackwell Synergy Press 17 (2): 57-79.
Litvack J. y J. Seddon, eds. (1998). Decentralization briefing notes. (Working papers) Washington DC: World Bank Institute. Mitchell, C. (2006). “New studies of political decentralization in Latin America”, Latin American Research Review, 41 (3):175-184.
Montero, A. (2001) “After decentralization, patterns of intergovernmental conflict in Argentina, Brazil, Spain and Mexico”.Journal of Finance, 31 (4): 43-64.
Montero, Alfred y David Samuels. (2004). Decentralization and Democracy in Latin America. Notre Dame Press.
Inter-American Development Bank. (sic 2001). “Making Decentralization Work in Latin America and the Caribbean: A Background paper for the Subnational Development Strategy,” Washington, DC: InterAmerican Development Bank.
Musgrave, Richard. (1989). Public Finance in Theory and Practice. McGraw-Hill.
Oates, W. (1999). An essay on fiscal federalism.Journal of Economic Literature. 37(3): 1120-49.
Perry, G., S. Javed Burki, W. Dillinger. (1999). Beyond the Center: Decentralizing the State. Washington DC: World Bank.
Peterson, Paul E. (1981). City Limits. University of Chicago Press.
Peterson, Paul E. (1985). Price of Federalism. Washington, DC: Brooking Institution Press.
Peterson, George. (1998). “Measuring Local Government Credit Risk and Improving Creditworthiness.” Washington DC: World Bank.
Rodden, J. (2004). “Comparative federalism and decentralization on meaning and measurement”. Comparative Politics, 36 (4): 9-27.
Rondinelli, D. y G. Shabbir Cheema. (1981).“Government decentralization in a comparative perspective: Theory and practice in developing countries”. International Review of Administrative Sciences, 47(2): 133-45.
Rosenbaum, A. (1997). Democracy, governance and decentralization. (working paper). Presented at the United Nations Conference on New and Restored Democracies, Bucharest, Romania, Sept. 2-4.
Santín, Leticia. (2004). “Decentralization and civil society in Mexico”. En P. Oxhorn, J. Tulchin, y A. Selee, eds. Decentralization, democratic governance, and civil society in comparative perspective: Africa, Asia, and Latin America. Baltimore: Johns Hopkins University Press, (pp. 75-114).
Standard y Poor’s. Entrevista con Staff en México, DF en julio del 2009
Tamayo-Flores, Rafael y Fausto Hernández-Trillo (2006). “Financiamiento de la Infraestructura Local en México: Temas Actuales y Perspectivas”. Working paper CIDE y Tecnológico de Monterrey, Campus Ciudad de México.
Torres, Gabriel y Jill Zelter. (1998). “Ratings Securitizations Above the Sovereign Ceiling.” Finch’s Information Buletin.
Tulchin, J., y A. Selee, eds. (2004). Decentralization and democratic governance in Latin America. Washington, DC: Woodrow Wilson Center for Scholar.
Taliercio, R. (2004). “Administrative reform as credible commitment: The impact of autonomy on revenue authority performance in Latin America”. World Development Journal, 32 (2): 213–232.
Tiebout, C. (1956). “A pure theory of local expenditures”. Journal of Political Economy 64(5):416-424.
Weingast, B. (2006). Second generation fiscal federalism: implications for decentralization democratic governance and economic development (commissioned paper). Washington, DC: ARD, inc and USAID.
Weingast, B. (1995). The economist role in political institutions market preserving federalism and economic development. London: Oxford University Press. London: Oxford University Press.
Wiesner, E. (2003). Fiscal federalism in Latin America: From entitlements to markets. Washington, DC: InterAmerican Development Bank.
Willis, E., CB Garman, y S. Haggard. (1999). (1999).“The Politics of decentralization in Latin America. Latin American Research Review. 34 (1): 7-56.
Wolman, H., y Spitzley, D. (1996). The politics of local economic development”. Economic Development Quarterly, 10(2): 115-150.
Wolman, H., y Stoker, G. (1992). “Understanding local economic development in a comparative context”. Economic Development Quarterly, 6(4): 406-417.
World Bank’s Local Economic Development Web site December 1, 2007, retrieved from http:// go.worldbank.org/HL7UB4XIS0.
Bahl, R. y L. Johannes. (1994). “Fiscal decentralization and inter-governmental transfers in less developed countries”, Publius, 24 (1): 1-19.
Bates, James y Ramon Daubon. (2007) “Zonas autogestionarias: una nueva perspectiva para la gobernanza local y el desarrollo basada en acción ciudadana” (whitepaper) Arlington, Virginia: Inter-American Foundation.
Beers, David, “Sovereign Credit Ratings: A Primer,” Standards & Poor, April 2002.
Benton, A. L., y Smith, H. J. (2013). Political Career or Party Reputational Concerns? Determining How Partisan Effects Matter for Subnational Fiscal Discipline, Evidence from Mexico. Division de Estudios Políticos. CIDE. Mexico City.
Bird, R. y Oliver O. (1968) “Tax research and tax reform in Latin America-A survey and commentary”. Latin American Research Review, 3 (3): 5-23.
Bird, R. (1992) “Tax reform in Latin America: A review of some recent experiments”. Latin American Research Review, 27 (1): 7-36.
Ciudad de Guanajuato, sitio web: www. guanajuatocapital.com/(visita 14 de septiembre del 2013).
Ciudad de Guanajuato, entrevista con la Oficina de Presupuesto (julio 2009).
Ciudad de Rosario sitio web: www. rosario.gov.ar/(visita 14 de septiembre del 2013)
Ciudad de Rosario, entrevista con la Secretaría de Hacienda de la ciudad (agosto 2009).
Eaton, K. (2004). “The link between Political and Fiscal Decentralization.” Book Chapter in Decentralization and Recovery in Latin América edited by Alfred P. Montero y David J. Samuels. Notre Dame Press.
Escobar-Lemmon, Maria. (2001), “Fiscal Decentralization and Federalism in Latin America,” Publius, 31(4): 23-41.
Freir, M., Huertas, M., y Darche, B. (1999). “Sub-National Access to the Capital Markets: The Latin American Experience, Selected Cases.” The World Bank Paper presented at the First International Conference on Subnational governments and Capital Markets, Santander, October 26-29.
Falleti, T. (2005). “Decentralization and democracy in Latin America (A review) The Americas”, The Academy of American Franciscan History. 62 (1): 144-145.
Falleti, Tulia G. (2005). “A sequential theory of decentralization: Latin American cases in comparative perspective”. American Political Science Review, 99 (3): 327-346.
Finot, Ivan. (2001). “Latin American statistics on local level taxation” (working paper). Santiago, Chile: ECLAC, accessible on line at www. eclac.org.
George, A. y Bennett, A. (2005). Case studies and theory development in the social sciences.Cambridge, MA: MIT Press. Gibson, Edward L. (2004). Federalism and democracy in Latin America. Baltimore: The John Hopkins University Press.
Giugale, Marcelo, Adam Korobow, y Steven Webb. (2000). “A New Model for Market-based Regulation of Subnational Borrowing: The Mexican Approach” A Working Paper. Washington DC:The World Bank.
Grindle, M. (2000). Audacious reforms: institutional invention and democracy in Latin America. Baltimore: Johns Hopkins University Press.
Haggard, Stephan y Steven B. Webb. (2004). “Political Incentives and Intergovernmental Fiscal Relations: Argentina, Brazil, and Mexico Compared.” Book Chapter in Decentralization and Recovery in Latin América edited by Alfred P. Montero y David J. Samuels. Notre Dame Press.
Kaufman, R. y J. Nelson. (2004). Crucial needs: weak incentives: social sector reform, democratization, and globalization in Latin America. Washington, DC: Woodrow Wilson Center Press.
Leigland, J. (1997). “Accelerating municipal bonds market development emerging economies: An assessment of strategies and progress”. Public Budgeting & Finance. Blackwell Synergy Press 17 (2): 57-79.
Litvack J. y J. Seddon, eds. (1998). Decentralization briefing notes. (Working papers) Washington DC: World Bank Institute. Mitchell, C. (2006). “New studies of political decentralization in Latin America”, Latin American Research Review, 41 (3):175-184.
Montero, A. (2001) “After decentralization, patterns of intergovernmental conflict in Argentina, Brazil, Spain and Mexico”.Journal of Finance, 31 (4): 43-64.
Montero, Alfred y David Samuels. (2004). Decentralization and Democracy in Latin America. Notre Dame Press.
Inter-American Development Bank. (sic 2001). “Making Decentralization Work in Latin America and the Caribbean: A Background paper for the Subnational Development Strategy,” Washington, DC: InterAmerican Development Bank.
Musgrave, Richard. (1989). Public Finance in Theory and Practice. McGraw-Hill.
Oates, W. (1999). An essay on fiscal federalism.Journal of Economic Literature. 37(3): 1120-49.
Perry, G., S. Javed Burki, W. Dillinger. (1999). Beyond the Center: Decentralizing the State. Washington DC: World Bank.
Peterson, Paul E. (1981). City Limits. University of Chicago Press.
Peterson, Paul E. (1985). Price of Federalism. Washington, DC: Brooking Institution Press.
Peterson, George. (1998). “Measuring Local Government Credit Risk and Improving Creditworthiness.” Washington DC: World Bank.
Rodden, J. (2004). “Comparative federalism and decentralization on meaning and measurement”. Comparative Politics, 36 (4): 9-27.
Rondinelli, D. y G. Shabbir Cheema. (1981).“Government decentralization in a comparative perspective: Theory and practice in developing countries”. International Review of Administrative Sciences, 47(2): 133-45.
Rosenbaum, A. (1997). Democracy, governance and decentralization. (working paper). Presented at the United Nations Conference on New and Restored Democracies, Bucharest, Romania, Sept. 2-4.
Santín, Leticia. (2004). “Decentralization and civil society in Mexico”. En P. Oxhorn, J. Tulchin, y A. Selee, eds. Decentralization, democratic governance, and civil society in comparative perspective: Africa, Asia, and Latin America. Baltimore: Johns Hopkins University Press, (pp. 75-114).
Standard y Poor’s. Entrevista con Staff en México, DF en julio del 2009
Tamayo-Flores, Rafael y Fausto Hernández-Trillo (2006). “Financiamiento de la Infraestructura Local en México: Temas Actuales y Perspectivas”. Working paper CIDE y Tecnológico de Monterrey, Campus Ciudad de México.
Torres, Gabriel y Jill Zelter. (1998). “Ratings Securitizations Above the Sovereign Ceiling.” Finch’s Information Buletin.
Tulchin, J., y A. Selee, eds. (2004). Decentralization and democratic governance in Latin America. Washington, DC: Woodrow Wilson Center for Scholar.
Taliercio, R. (2004). “Administrative reform as credible commitment: The impact of autonomy on revenue authority performance in Latin America”. World Development Journal, 32 (2): 213–232.
Tiebout, C. (1956). “A pure theory of local expenditures”. Journal of Political Economy 64(5):416-424.
Weingast, B. (2006). Second generation fiscal federalism: implications for decentralization democratic governance and economic development (commissioned paper). Washington, DC: ARD, inc and USAID.
Weingast, B. (1995). The economist role in political institutions market preserving federalism and economic development. London: Oxford University Press. London: Oxford University Press.
Wiesner, E. (2003). Fiscal federalism in Latin America: From entitlements to markets. Washington, DC: InterAmerican Development Bank.
Willis, E., CB Garman, y S. Haggard. (1999). (1999).“The Politics of decentralization in Latin America. Latin American Research Review. 34 (1): 7-56.
Wolman, H., y Spitzley, D. (1996). The politics of local economic development”. Economic Development Quarterly, 10(2): 115-150.
Wolman, H., y Stoker, G. (1992). “Understanding local economic development in a comparative context”. Economic Development Quarterly, 6(4): 406-417.
World Bank’s Local Economic Development Web site December 1, 2007, retrieved from http:// go.worldbank.org/HL7UB4XIS0.
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