Randomness in the historical time series of Costa Rican municipal finances for the period 2005–2013
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| Autores: | , , |
|---|---|
| Formato: | artículo original |
| Estado: | Versión publicada |
| Fecha de Publicación: | 2022 |
| Descrição: | Municipal finances in Costa Rica exhibit significant temporal and spatial variations. In some municipalities, the time series of per capita tax revenue behaves like a random walk. Other municipalities exhibit stable time series. The time series of per capita municipal tax revenue for all of Costa Rica (1998–2010) and by canton (2005–2011) were classified according to the process they exhibit as either stable in their levels or random walk processes. It was found that, for the country as a whole, local government tax revenues have grown; however, the historical series for the various cantons do not allow for a meaningful determination of the drift parameter, which describes the level of growth, for specific cantons. Comparative analyses of the national series with the cantonal series strongly suggest that the large year-over-year variations found in each canton offset one another, resulting in an aggregate trend toward higher revenues. |
| País: | Portal de Revistas UCR |
| Recursos: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Idioma: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/7210 |
| Acesso em linha: | https://revistas.ucr.ac.cr/index.php/reconomicas/article/view/7210 |
| Palavra-chave: | ingresos tributarios municipales caminata aleatoria Costa Rica H71 H20 C22 C50 R51 R15 Tax income Random walk |