Efecto de la corrupción política en los ingresos impositivos municipales
Effect of political corruption on municipal tax revenues
Resumen
La mayor parte de la investigación sobre la corrupción se ha realizado a nivel nacional, porque su estudio a nivel regional o local es más complejo. Aunque hay muchos estudios sobre la relación entre la corrupción y el gasto público, muy pocos examinan la influencia de la corrupción en los ingresos públicos, y no hemos encontrado ninguno a nivel subnacional, excepto el reciente de Liu y Mikesell (2019).
Nuestro objetivo es analizar la corrupción política a nivel municipal, estudiando si el nivel de ingresos de los gobiernos municipales se ve afectado por los casos de corrupción que involucran a los políticos locales. Otros factores que se toman en cuenta son la ideología política, el gobierno de mayoría absoluta y el ciclo electoral. La muestra es un panel de datos de todos los municipios españoles con una población de más de 50.000 habitantes para el período 2002-2013.
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