Conference Agenda
Overview and details of the sessions of this conference. Please select a date or location to show only sessions at that day or location. Please select a single session for detailed view (with abstracts and downloads if available).
Please note that all times are shown in the time zone of the conference. The current conference time is: 24th Aug 2026, 01:52:40am WEST
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Daily Overview |
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Egg-Timer: Energy Transition and Technology Adoption Location: D-110 Session Chair: Graham Macklin, Toulouse School of Economics | |
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Spreading Jam Across the National Toast: Royalties and Local Fiscal Capacities. Universidad de los Andes, Colombia How do subnational tax collection efforts respond to windfall revenues from natural resource royalties? Conversely, what are the fiscal implications when these revenues de- cline? This paper investigates the effects of Colombia’s 2012 reform, which substantially restructured the allocation of mining royalties among municipalities. By analyzing this legal shift, we assess changes in municipal tax collection behavior. Municipalities that experienced a reduction in royalties intensified their tax collection efforts; however, these efforts did not fully offset the revenue losses. In contrast, municipalities that benefited from increased royalties reduced their tax collection activities, resulting in no net change in overall municipal income. These findings contribute to the literature on the resource curse by offering a subnational perspective on the fiscal dynamics of resource windfalls. | |