| Autor institucional : | BID |
| Autor/Autores: | Luis César Castañeda y Juan E. Pardinas |
| Fecha de publicación: | Noviembre de 2012 |
| Alcance geográfico: | Estatal y Nacional |
| Publicado en: | Estados Unidos |
| Descargar: | Descargar PDF |
| Resumen: | This paper estimates potential Mexican sub-national tax revenues using a stochastic frontier model. The results suggest that states are exploiting their current tax bases, particularly the payroll tax, appropriately. Mexican municipalities, however, have a low rate of tax collection compared to their potential, especially in relation to the property tax, which is their most important source of revenue and relatively simple to collect. |
