Análisis de equidad horizontal de las transferencias fiscales en el Perú

Abstract

This article analyzes the horizontal equity of fiscal transfers in Peru. To this effect, the theoretical framework of fiscal transfers is presented first, followed by a description of the current classification of fiscal transfers in Peru according to the 2013 public budget. Similarly, a reclassification model of these transfers is developed to assess whether such distribution, from a horizontal equity perspective, would balance the necessity level of public goods and services in its jurisdiction with the transferred resources.