Assume that the district of Nosara produces 1,000 mangos per year. Before reaching their final destination, a significant portion of this production is lost due to inefficiencies in the system - mangos that are not harvested, that deteriorate, or that never enter formal channels.
 

Of those that are effectively collected, the entirety is absorbed by entities outside the territory.

In net terms, the outcome is that only a minimal fraction - equivalent to 1 mango out of every 1,000 produced - remains within the district.
 

This analogy provides a simplified representation of how the current fiscal system operates in relation to Nosara.
 

From an economic standpoint, Nosara is one of the most dynamic districts in Costa Rica. Its economy is estimated to generate approximately $2.13 billion USD annually, driven primarily by tourism, real estate development, construction, and associated service sectors.
 

As a result of this economic activity, Nosara is estimated to contribute more than $210 million USD per year in potential tax revenue, including income tax, value-added tax (VAT), and other fiscal contributions linked to formal economic activity.
 

However, public investment returning to the district is estimated at only $10.8 million USD annually, revealing a substantial gap between resource generation and territorial redistribution.
 

The findings of this study highlight several structural factors:

• The current fiscal system is not designed to measure, collect, or redistribute resources at the district level, limiting territorial visibility and the efficient allocation of public investment.

• There is a high level of informality in key sectors of the local economy. In the case of short-term rentals, approximately 96.6% operate outside the formal system, resulting in significant levels of unreported income.

• Fiscal land values have not been updated in line with market conditions, creating distortions in the tax base and limiting local revenue potential.

• At the municipal level, while the district contributes significantly through property taxes, business licenses, and fees, the proportion of resources that returns to the territory remains relatively low.

Taken together, these factors create a scenario in which a highly productive territory faces significant constraints in terms of public investment, service provision, and infrastructure development.

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The evidence suggests that the issue is not a lack of economic activity, but rather structural limitations in fiscal design and resource allocation mechanisms.
 

This study represents the first comprehensive effort to quantify, validate, and document the fiscal reality of the district of Nosara, based on multiple official data sources and independent economic estimation methods.
 

Its purpose is to provide technical evidence to inform decision-making processes and to contribute to the discussion on the need for more equitable and efficient territorial distribution of public resources.