1665-5346 1665-5346 S1665-53462019000400745 10.21919/remef.v14i4.389 Mexico 00 12 2019 00 12 2019 14 4 745 767

1972 1 1 1 97-119 1976 6 1 1 55-75 2003 87 2611-37 1980 Centro de Estudios de las Finanzas Publicas 2017 1-54 2001 1-25 2007 317-38 2007 1980 49 3 3 623-45 1995 45 99-105 1983 40 135-54 2019 2005 1997 2008 20 3 3 416-31 1981 89 914-27 2018 37 1 1 1-42 2018 48 4 4 523-58 2007 317-38 2016 106 1 1 24-45 1998 31 189-206 1997 1982 50 1183-205 World Bank 2019