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Elementos económicos de una propuesta de reforma en materia de federalismo fiscal en México

Jaume Sempere and Horacio Sobarzo
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Horacio Sobarzo: Investigador, Centro de Estudios Económicos, El Colegio de México. México, D.F. Mexico.

Economía Mexicana NUEVA ÉPOCA, 1996, vol. V, issue 2, 155-186

Abstract: The paper presents a summary of the theory of fiscal decentralization for a federal government. Possible applications of the theory to the case of Mexico are discussed. Finally, a reform consisting of a partial decentralization of the personal income tax is simulated.

Date: 1996
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