Abstract

TUDELA-MAMANI, Juan Walter; CAHUI-CAHUI, Elias  and  HUMPIRI-YUCRA, Javier. Public Investment and Property Tax Collection, an Application of Panel Data by Clusters in Provincial Local Governments of the Southern Macro-region of Peru, 2010-2020. Apuntes [online]. 2024, vol.51, n.96, pp.193-226.  Epub Jan 31, 2024. ISSN 0252-1865.  http://dx.doi.org/10.21678/apuntes.96.1841.

The objective of the research is to analyze the incidence of public investment on property tax collection in provincial local governments of the southern macro region of Peru during the period 2010 to 2020. The type of study is applied, under the quantitative approach, design non-experimental, longitudinal panel type, descriptive and explanatory. The data for each provincial municipality were extracted from the information portal of the Ministry of Economy and Finance (MEF) segmented through cluster analysis. The econometric estimation method takes into account the methodology for longitudinal panel data. Taking into account the cluster analysis and econometric estimates, the results show that a 1% increase in public investment in transportation, sanitation, and culture and sports, caused an increase in property tax collection of approximately 0.3182%, 0.1208%. and 0.0923% respectively (first cluster), a 1% increase in public investment in transport, culture and sports, caused an increase in property tax collection of approximately 0.2588% and 0.1434% respectively (second cluster) and an increase in the 1% in public investment in transportation and sanitation, caused an increase in property tax collection of approximately 0.2923% and 0.1377% respectively (third cluster).

Keywords : Property tax; public investment; local governments; cluster analysis; longitudinal panel data methodology.

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