Resumo

IBARRA SALAZAR, Jorge  e  SOTRES CERVANTES, Lida. Determinants of Property Tax Revenues in Tamaulipas: Institutions and the Northern Border Area. Frontera norte [online]. 2009, vol.21, n.42, pp.165-192. ISSN 2594-0260.

This article connects the institutional fiscal framework and municipal geographic location with property tax revenues for the state of Tamaulipas's municipalities. Due to their economic and demographic dynamism, northern-border municipalities face higher demands for infrastructure and public services. Given this pressure, and municipalities' ability to change their institutional frameworks, the fundamental hypothesis involves proving that border municipalities have higher property tax revenue when compared to non-border municipalities. We estimate different econometric specifications using panel data that combine information from Tamaulipas's 43 municipalities for the 2002 through 2006 period.

Palavras-chave : Property tax; fiscal institutions; constitutional article 115; northern border; State of Tamaulipas.

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