Noel, W. (2019). Pereza fiscal en gobiernos locales: el efecto del canon sobre la recaudación (Informe final). Lima. CIES.

The aim of this article is to examine if mining royalties caused a fiscal laziness effect in Peruvian local governments through lower levels of tax revenue and if this result varies when a woman is on charge of the municipality. We use administrative data from every municipality for the period 2009-2018, total production and international prices of principal mining commodities extracted in Peru and electoral results at municipality level. Our identification strategy relies on instrumental variables approach to deal with the endogeneity of natural resources royalties and the sex of majors. Results indicate there is not a fiscal laziness effect in Peruvian local governments during the last decade, but we find it only during the last 5 years. Similarly, we don’t find differences based on the sex of major.