Un repaso de conceptos sobre capacidad y esfuerzo fiscal, y su aplicación para los gobiernos locales mexicanos.

Sour, Laura (2008): Un repaso de conceptos sobre capacidad y esfuerzo fiscal, y su aplicación para los gobiernos locales mexicanos. Published in: Estudios Demográficos y Urbanos, El Colegio de México , Vol. 23, No. 2 (May 2008): pp. 271-297.

Abstract

In order to analyze the transfers policy among different levels of government, first it is necessary to calculate the capacity and fiscal effort of the specific region of study. This paper reviews the different methods to compute these two concepts and it also shows how the availability of information restricts the possibilities for the researcher to study these aspects of public finance. In addition, due to the lack of international evidence, the paper also shows the few theoretical and empirical efforts to offer an overview of this subject. As an example, it calculates the effort and the fiscal capacity of 2,412 local governments in México during 1993-2004. The results confirm the myth that large local governments in Mexico have made the greater fiscal effort given the conditional as noncondicional transfers policy in the country during the last years.

• Item Type: MPRA Paper
• English Title: An Overview of Current Concepts of the fiscal capacity and effort, and its application to the mexican local governments.
• Language: Spanish
• Keywords: decentralization; fiscal capacity; fiscal effort; local governments; Mexico
• Subjects: 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 > H72 - State and Local Budget and Expenditures

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