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Estudios demográficos y urbanos
versión On-line ISSN 2448-6515versión impresa ISSN 0186-7210
Resumen
IBARRA SALAZAR, Jorge y SOTRES CERVANTES, Lida. The border effect on property tax revenue. Estud. demogr. urbanos [online]. 2021, vol.36, n.2, pp.347-401. Epub 30-Jul-2021. ISSN 2448-6515. https://doi.org/10.24201/edu.v36i2.1904.
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 nonborder municipalities.
Palabras llave : border effect; property tax; constitutional article 115; fiscal institutions; north border; Mexico.