Sergio Clavijo2026-03-222026-03-22202510.2139/ssrn.5084225https://doi.org/10.2139/ssrn.5084225https://andeanlibrary.org/handle/123456789/76711esDecentralizationFiscal sustainabilitySustainabilityWelfare economicsEconomicsPolitical scienceFiscal policyDescentralización, Competencias y Sostenibilidad Fiscal en Colombia (Decentralization, Expenditure Sharing, and Fiscal Sustainability in Colombia)article