The border effect on property tax revenue

被引：1

作者：

Ibarra Salazar, Jorge ^{[1
]}

Sotres Cervantes, Lida ^{[1
]}

机构：

[1] Tecnol Monterrey, Dept Econ, E Garza Sada Sur 2501, Monterrey, Nuevo Leon, Mexico

来源：

ESTUDIOS DEMOGRAFICOS Y URBANOS | 2021年 / 36卷 / 02期

关键词：

border effect; property tax; constitutional article 115; fiscal institutions; north border; Mexico; LOCAL-GOVERNMENT; MUNICIPALITIES; COLLECTION; LOCATION; GROWTH; CYCLES; MEXICO;

D O I：

10.24201/edu.v36i2.1904

中图分类号：

C921 [人口统计学];

学科分类号：

摘要：

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.

引用

页码：347 / 401

页数：55

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