This article explores the incentive effects of fiscal transfers —conditional and unconditional— on local revenue collection in Mexico based on data for municipalities in the state of Sinaloa between 1993 and 2008. A simple theoretical model that predicts a negative effect of transfers on local revenues is tested. Using cadastral information, gross added value, local revenue tax and property tax revenues a set of structural revenue collection indicators is built andused to analyze the effect of,both, conditional and unconditional transfers. We employ econometric techniques such as panel data and the gmm estimation method to correct endogeneity. After controlling for demographic factors, population and the index of exclusion, the results show...
The purpose of this article is to empirically study the impact of the tax structure on the economic ...
This paper shows an estimate of the fiscal capacity of the municipalities in Mexico from two alterna...
In the last years, Latin America has been immersed in a process of great democratic openness that ge...
This article explores the incentive effects of fiscal transfers —conditional and unconditional— on l...
ResumenEste artículo explora los efectos de las transferencias fiscales –condicionadas e incondicion...
This article analyzes the factors that account for the differences among states in collecting proper...
This article analyzes the factors explaining the differences among states in collecting the property...
The integration hypothesis proposes that transferences can be used as instruments of adhesion, rathe...
Using a VAR model with quarterly information for the 1980 to 2008 period, this paper studies the dyn...
This paper estimates potential Mexican sub-national tax revenues using a stochastic frontier model. ...
El presente trabajo de investigación busca encontrar en que forma las transferencias del Programa de...
ResumenEste artículo analiza los factores que explican las diferencias en la recaudación del impuest...
In this paper, we present evidence of the flypaper effect on unconditional transfers in the Mexican ...
This paper contributes to the lack of analysis on the flypaper effect for the Mexican case, analyzin...
This dissertation reviews the functioning of the intergovernmental fiscal revenue sharing system in ...
The purpose of this article is to empirically study the impact of the tax structure on the economic ...
This paper shows an estimate of the fiscal capacity of the municipalities in Mexico from two alterna...
In the last years, Latin America has been immersed in a process of great democratic openness that ge...
This article explores the incentive effects of fiscal transfers —conditional and unconditional— on l...
ResumenEste artículo explora los efectos de las transferencias fiscales –condicionadas e incondicion...
This article analyzes the factors that account for the differences among states in collecting proper...
This article analyzes the factors explaining the differences among states in collecting the property...
The integration hypothesis proposes that transferences can be used as instruments of adhesion, rathe...
Using a VAR model with quarterly information for the 1980 to 2008 period, this paper studies the dyn...
This paper estimates potential Mexican sub-national tax revenues using a stochastic frontier model. ...
El presente trabajo de investigación busca encontrar en que forma las transferencias del Programa de...
ResumenEste artículo analiza los factores que explican las diferencias en la recaudación del impuest...
In this paper, we present evidence of the flypaper effect on unconditional transfers in the Mexican ...
This paper contributes to the lack of analysis on the flypaper effect for the Mexican case, analyzin...
This dissertation reviews the functioning of the intergovernmental fiscal revenue sharing system in ...
The purpose of this article is to empirically study the impact of the tax structure on the economic ...
This paper shows an estimate of the fiscal capacity of the municipalities in Mexico from two alterna...
In the last years, Latin America has been immersed in a process of great democratic openness that ge...