ingresos fiscales

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  • Emigration and Tax Revenue

    Publicación |
    Abstract

    According to the World Migration Report 2020, the number of international migrants increased from 84 million in 1970 to 272 million in 2019, accounting for 3.5% of the world’s population. This paper investigates the aggregated effect of emigration on the tax revenue of sending…

  • Externalities of extreme natural disasters on local tax capacity

    Publicación |
    Abstract

    This paper studies the impact of extreme weather events on the local tax revenue across Colombian municipalities. We follow a two-step approach to evaluate to what extent a municipality’s tax revenue depends on natural disasters taking place both locally and in its trade…