Recaudación fiscal e incidentes laborales en la minería peruana: un análisis de asociación (2015–2024)

Authors

  • Katherin R. SOLANO-VERGARAY Universidad de San Martin de Porres Author
  • Victor A. YUPANQUI-CHIARELLA National University of San Marcos image/svg+xml Author
  • Nancy M. CÁRDENAS-GOYENA Universidad de San Martín de Porres Author

DOI:

https://doi.org/10.48082/espacios-a26v47n04i04

Keywords:

mining, occupational safety, fiscal revenue, workplace incidents, Peru

Abstract

This longitudinal ecological study used 120 monthly observations (2015–2024) to assess the association between mining fiscal revenue and workplace incidents in Peru. Although a procyclical hypothesis would anticipate higher incident rates during expansion, significant inverse correlations were found for absolute incidents (ρ = −0.490) and the exposure-adjusted rate (ρ = −0.563), persisting across lags and after adjustment for man-hours. Findings suggest a non-causal macrosectoral signal.

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Published

2026-07-30

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