Examinando por Materia "Impuesto predial"

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    Análisis de incentivos para el cumplimiento de los objetivos de la política nacional de catastro multipropósito
    (Universidad EAFIT, 2020) Garnica Olarte, Luis David; Chaparro Cardona, Juan Camilo
    This work identifies the institutional arrangements, agents, incentives and mechanisms present in the national regulations that give life to the national cadastral system and analyzes whether the existing mechanisms are sufficient to achieve the objectives proposed by the state for the year 2022 and 2025, with special interest in the motivations and options that local governments have to advance in the cadastral updating of their territories. To achieve the proposed objectives, a 200-year analysis of the institutional arrangement of the cadastre and property tax was carried out, from its conception in Law No. 30 of 1821 until the issuance of Decree 148 of 2020. As guiding elements, concepts of the New institutional economics (NIE), especially those proposed by Douglass North to understand the nature of cadastral institutions and the derivations of institutional changes in the social and economic performance of politics and its results. The analysis carried out suggests that despite the efforts and transformations incorporated into the national cadastral system, the absence of mechanisms and incentives that reduce the transaction costs of a large number of municipalities will impede the progress expected by the state to achieve the national cadastral update in 60% in 2022 and 100% in 2025 and some recommendations are presented that change this trend, such as cross-subsidies, subsidies for cartographic inputs and the participation of private third parties as funders or drivers of the system's mechanisms and incentives.
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    Densificación urbana y recaudo predial : análisis del potencial fiscal del desarrollo de los planes parciales del centro de Medellín
    (Universidad EAFIT, 2025) Rodríguez Martínez, David; Sánchez Saldarriaga, Andrés
    Underutilized urban centers represent both a challenge and an opportunity for the fiscal sustainability of cities. This article examines how urban development driven by partial renewal plans can significantly expand the property tax base in Medellín. Using geospatial data from 413 urban blocks within 12 partial plans adopted since 2015, the study estimates the potential change in property tax revenues under full occupancy scenarios, as defined by current urban regulations, and analyzes the conditions that generate heterogeneous changes across blocks. To address potential endogeneity arising from the spatial allocation of public infrastructure, a Two-Stage Least Squares (2SLS) strategy is implemented, using current proximity to public facilities and mass transit infrastructure as instrumental variables. The results indicate that building potential and future access to community amenities are positively associated with projected increases in property tax revenues, while higher current residential density tends to constrain such growth. In some zones, full normative development could increase current tax revenue by a factor of 3.6 to 8. The study concludes that an effective integration of urban planning instruments and fiscal policies can transform underutilized central areas into dense, equitable, and fiscally sustainable urban cores.