El efecto de la frontera en la recaudación del impuesto predial

In this paper, we use a municipal panel data set of the Mexican states located in the north border. We estimate the differences on property tax revenue on the municipalities of the north border region. Given that the existing estimates have been obtained using different databases and estimation meth...

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Détails bibliographiques
Auteurs principaux: Ibarra Salazar, Jorge, Sotres Cervantes, Lida
Format: Online
Langue:espagnol
Éditeur: El Colegio de México A.C. 2021
Sujets:
Accès en ligne:https://estudiosdemograficosyurbanos.colmex.mx/index.php/edu/article/view/1904
Institution:

Estudios Demográficos y Urbanos

Description
Résumé:In this paper, we use a municipal panel data set of the Mexican states located in the north border. We estimate the differences on property tax revenue on the municipalities of the north border region. Given that the existing estimates have been obtained using different databases and estimation methods, they are not comparable. Our objective is to validate the effect using a consistent model and estimation method. Controlling for political, economic and fiscal variables, we find that border municipalities collect 69 MX pesos above non-border municipalities.