Un Sistema de Ingresos Representativo para los Municipios de México

Cabrera-Castellanos, Luis F. and Cruz-Mora, Edgar (2009): Un Sistema de Ingresos Representativo para los Municipios de México. Forthcoming in: Portal , Vol. 4, No. 8

Abstract

This paper shows an estimate of the fiscal capacity of the municipalities in Mexico from two alternatives: a Macrofórmula based on the local GDP per capita (for 1.954 municipalities) and our approximation (for 1.461 municipalities) for a Representative Revenue System (RRS), Which is obtained dividing the municipal income in two components: the tax base by property tax, and a base that includes "other" revenues. As far as we know, this is the first estimate at this level of disaggregation in our country. The estimate is for the 2005, since it is the only year for the account with an estimate of GDP at municipal level in Mexico

The results are consistent with other works (Sour, 2004 and Lozano and Cabrera, 2009) in both the municipalities with greater fiscal capacity are those whose economic activities central allow the "export taxes", that is, tourist destinations. Nevertheless, differ partially other results as the Aguilar (2009), which may be due to this author, in weighing the industrial activities of the municipalities, biased the results compared to those with strong presence of services and which have the "export taxes" possibility (Lozano and Cabrera, 2009).

• Item Type: MPRA Paper
• English Title: A Representative Revenue System for Local Governments in Mexico
• Language: Spanish
• Keywords: Descentralización; Federalismo Fiscal; Capacidad Fiscal; Municipios
• Subjects: H - Public Economics > H7 - State and Local Government; Intergovernmental Relations > H77 - Intergovernmental Relations; Federalism; Secession; H - Public Economics > H7 - State and Local Government; Intergovernmental Relations > H71 - State and Local Taxation, Subsidies, and Revenue; H - Public Economics > H7 - State and Local Government; Intergovernmental Relations > H73 - Interjurisdictional Differentials and Their Effects

References

ACIR, (1971), Measuring The Fiscal Capacity and Effort on State and Local Areas, Washington, DC.

ACIR, (1986), Measuring State Fiscal Capacity: Alternative Methods and their uses, Washington, DC.

Águilar, G. (2009), “Modelos econométricos y capacidad tributaria municipal en México. Pueden los municipios los municipios de México recaudar más” Finanzas Públicas, Volumen I, Numero I, II semestre 2009.

Cabrera, L. (2007) “Las Transferencias Federación-Entidades Federativas: un Sistema de Nivelación para México”, Universidad de Quintana Roo, México, pp. 174-215.

INAFED (2005), Instituto Nacional para el Federalismo y el Desarrollo Municipal, http://www.inafed.gob.mx/

INEGI (2005), Sistema de Cuentas Nacionales de México. Gobiernos estatales. Cuentas corrientes y de acumulación. Cuentas de producción por finalidad 1998-2003, INEGI, México.

INEGI, (2006c) Finanzas Públicas Estatales y Municipales de México. 2001-2004, INEGI, México.

Lozano Cortés R. y Cabrera, Luis (2009) Las finanzas de los gobiernos municipales en Quintana Roo (en prensa).

Merino, J. (2003), “Las haciendas públicas en el federalismo mexicano” Gaceta de Economía, Año 9 (número especial), pp. 275-305.

Merino, J. (2005) Diagnóstico Integral de la situación actual de las haciendas públicas estatales y municipales, 2005, Unidad de Coordinación con Entidades Federativas, Secretaría de Hacienda y Crédito Público, http://www.shcp.gob.mx México.

Sobarzo, H. (2004), “Tax Effort and Tax Potential of State Governmentes in Mexico: A Representative Tax System”, Working Paper No. 315, Hellen Kellog Institute for International Studies, University of Notre Dame

Sour, L. (2004), “El sistema de transferencias federales en México. Premio o castigo para el esfuerzo fiscal de los gobiernos locales urbanos”, Gestión y Política Pública, Volumen XIII, Número 3, II semestre de 2004, pp. 733-751.

Trigueros, I. y Fernández, A. (2001), “Análisis, evaluación y propuestas para una reforma tributaria”, en Una Agenda para las finanzas públicas en México, Gaceta de Economía, ITAM, México, pp.69-114.

Wilson, L. (2007), “Macro Formulas for Equalization”, en Boadway, R y Saha, A. (Eds.) Intergovernmental Fiscal Transfers. Principles and Practice, World Bank, Washington, DC, pp. 339-360.

Yilmaz, S. (2001), “Equalization Across Subnational Governments: Fiscal Capacity”. World Bank Institute (curso on line). http://www.worldbank.org/wbi/publicfinance /Fiscal_capacity.