Fiscal Transfers and Property Tax in Mexico

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 reven...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autores principales: Canavire-Bacarreza, Gustavo; Facultad de Economía,UNAM, Zúñiga Espinoza, Nicolás Guadalupe
Lenguaje:Español
Publicado: Facultad de Economía 2015
Acceso en línea:http://www.revistas.unam.mx/index.php/ecu/article/view/51627
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=mx/mx-030&d=article51627oai
Aporte de:
Red de Bibliotecas Virtuales de Ciencias Sociales (CLACSO) de Consejo Latinoamericano de Ciencias Sociales
id I16-R122-article51627oai
record_format dspace
institution Consejo Latinoamericano de Ciencias Sociales
institution_str I-16
repository_str R-122
collection Red de Bibliotecas Virtuales de Ciencias Sociales (CLACSO)
language Español
description 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 that conditional transfershave generated negative impacts on local tax collection and property tax, being the negative effect higher in the later.
author Canavire-Bacarreza, Gustavo; Facultad de Economía,UNAM
Zúñiga Espinoza, Nicolás Guadalupe
spellingShingle Canavire-Bacarreza, Gustavo; Facultad de Economía,UNAM
Zúñiga Espinoza, Nicolás Guadalupe
Fiscal Transfers and Property Tax in Mexico
author_facet Canavire-Bacarreza, Gustavo; Facultad de Economía,UNAM
Zúñiga Espinoza, Nicolás Guadalupe
author_sort Canavire-Bacarreza, Gustavo; Facultad de Economía,UNAM
title Fiscal Transfers and Property Tax in Mexico
title_short Fiscal Transfers and Property Tax in Mexico
title_full Fiscal Transfers and Property Tax in Mexico
title_fullStr Fiscal Transfers and Property Tax in Mexico
title_full_unstemmed Fiscal Transfers and Property Tax in Mexico
title_sort fiscal transfers and property tax in mexico
publisher Facultad de Economía
publishDate 2015
url http://www.revistas.unam.mx/index.php/ecu/article/view/51627
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=mx/mx-030&d=article51627oai
work_keys_str_mv AT canavirebacarrezagustavofacultaddeeconomiaunam fiscaltransfersandpropertytaxinmexico
AT zunigaespinozanicolasguadalupe fiscaltransfersandpropertytaxinmexico
AT canavirebacarrezagustavofacultaddeeconomiaunam transferenciaseimpuestopredialenmexico
AT zunigaespinozanicolasguadalupe transferenciaseimpuestopredialenmexico
bdutipo_str Repositorios
_version_ 1764820436222214147

Ejemplares similares