El mapa de la descentralización fiscal en Chile
Abstract
Based upon a proposal by Boex y Simatupang (2008), this research estimates an indicator of municipal “fiscal empowerment” in Chile (EF), which combines a fiscal autonomy index with a measurement of the degree of control made by local residents over the municipal expenditure (voice). Our main conclusion indicates that municipal fiscal autonomy is significantly affected by deterministic factors whose relevance invites to perfecting the existing model of municipal fiscal equalization, FCM. Regarding the degree of residents’ voice, this explains close to 20 percent in the average value of EF, which suggests a way for further strengthening local democracy.
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