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

An Overview of Current Concepts of the fiscal capacity and effort, and its application to the mexican local governments

Laura Sour

MPRA Paper from University Library of Munich, Germany

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.

Keywords: decentralization; fiscal capacity; fiscal effort; local governments; Mexico (search for similar items in EconPapers)
JEL-codes: H71 H72 (search for similar items in EconPapers)
Date: 2008
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

Published in Estudios Demográficos y Urbanos, El Colegio de México 2.23(2008): pp. 271-297

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:50451

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