North border local infrastructure financing and fiscal institutions: validating the northern border effect

North border local infrastructure financing and fiscal institutions: validating the northern border effect

The objective is to acknowledge local fiscal revenue as a tool to finance infrastructure, by estimating the border effect on the collection of the property tax. A panel data set (2010-2019) of the Mexican municipalities is used to estimate different models by fixed effects. The results show that bor...

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Autors principals: Ibarra Salazar, Jorge, Sotres Cervantes, Lida Karina
Format: Online
Idioma:spa
eng
Publicat: Universidad Autónoma de Baja California 2022
Accés en línia:https://ref.uabc.mx/ojs/index.php/ref/article/view/1033
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spelling oai:ojs.localhost:article-10332023-10-05T23:52:04Z North border local infrastructure financing and fiscal institutions: validating the northern border effect Financiamiento local de infraestructura en la frontera norte e instituciones fiscales: validación del efecto frontera norte Ibarra Salazar, Jorge Sotres Cervantes, Lida Karina infrastructure financing border effect property tax constitutional article 115 fiscal institutions north border Mexico Social sciences Economic Income Public finance Income and expenditure Public finance by region tax incidence Income tax Property tax financiamiento de infraestructura efecto frontera impuesto predial artículo 115 constitucional instituciones fiscales frontera norte México Ciencias sociales Economía Ingresos Finanzas públicas Ingresos y gastos Finanzas públicas por región incidencia fiscal Impuesto sobre la renta Impuesto predial The objective is to acknowledge local fiscal revenue as a tool to finance infrastructure, by estimating the border effect on the collection of the property tax. A panel data set (2010-2019) of the Mexican municipalities is used to estimate different models by fixed effects. The results show that border municipalities collect $69 to $75 Mexican pesos per capita more than non-border municipalities. We argue about the use of local sources to finance infrastructure on the north border region of Mexico. In the estimation of the border effect, compared to previous studies, a broader database is used, that includes all Mexican municipalities. We conclude that institutional differences are important for explaining differences and evolution in the collection of property tax. Local sources of funding, in the face of the need for infrastructure, can be exploited if there is an adequate institutional framework. El objetivo es reconocer el ingreso fiscal local como una alternativa de financiamiento de infraestructura, estimando el efecto frontera en la recaudación del impuesto predial. Se utiliza un panel de datos anuales (2010-2019) de los municipios mexicanos para estimar distintos modelos por efectos fijos. Los resultados muestran que los municipios fronterizos recaudan de $69 a $75 pesos per cápita más que los no fronterizos. Se argumenta sobre el uso de fuentes de financiamiento local para ampliar la infraestructura en la región frontera norte de México. En la estimación del efecto frontera, en comparación con estudios anteriores, se emplea una base de datos más amplia, que incluye todos los municipios mexicanos. Se concluye que las diferencias institucionales son importantes para explicar las diferencias y evolución en la recaudación del impuesto predial. Las fuentes de financiamiento locales, ante la necesidad de ampliar infraestructura, pueden explotarse si existe el marco institucional propicio. Universidad Autónoma de Baja California 2022-04-29 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/epub+zip text/html text/xml text/xml application/pdf application/epub+zip text/html application/pdf application/pdf https://ref.uabc.mx/ojs/index.php/ref/article/view/1033 10.21670/ref.2208092 Estudios Fronterizos Revista; Vol. 23 (2022) Estudios Fronterizos; Vol. 23 (2022) 2395-9134 0187-6961 spa eng https://ref.uabc.mx/ojs/index.php/ref/article/view/1033/2131 https://ref.uabc.mx/ojs/index.php/ref/article/view/1033/2132 https://ref.uabc.mx/ojs/index.php/ref/article/view/1033/2133 https://ref.uabc.mx/ojs/index.php/ref/article/view/1033/2134 https://ref.uabc.mx/ojs/index.php/ref/article/view/1033/2178 https://ref.uabc.mx/ojs/index.php/ref/article/view/1033/2179 https://ref.uabc.mx/ojs/index.php/ref/article/view/1033/2180 https://ref.uabc.mx/ojs/index.php/ref/article/view/1033/2181 https://ref.uabc.mx/ojs/index.php/ref/article/view/1033/2186 https://ref.uabc.mx/ojs/index.php/ref/article/view/1033/2187 North border of Mexico. 2010-2019 Frontera norte de México. 2010-2019 Derechos de autor 2022 Estudios Fronterizos https://creativecommons.org/licenses/by/4.0/
institution Estudios Fronterizos
collection OJS
language spa
eng
format Online
author Ibarra Salazar, Jorge
Sotres Cervantes, Lida Karina
spellingShingle Ibarra Salazar, Jorge
Sotres Cervantes, Lida Karina
North border local infrastructure financing and fiscal institutions: validating the northern border effect
author_facet Ibarra Salazar, Jorge
Sotres Cervantes, Lida Karina
author_sort Ibarra Salazar, Jorge
title North border local infrastructure financing and fiscal institutions: validating the northern border effect
title_short North border local infrastructure financing and fiscal institutions: validating the northern border effect
title_full North border local infrastructure financing and fiscal institutions: validating the northern border effect
title_fullStr North border local infrastructure financing and fiscal institutions: validating the northern border effect
title_full_unstemmed North border local infrastructure financing and fiscal institutions: validating the northern border effect
title_sort north border local infrastructure financing and fiscal institutions: validating the northern border effect
description The objective is to acknowledge local fiscal revenue as a tool to finance infrastructure, by estimating the border effect on the collection of the property tax. A panel data set (2010-2019) of the Mexican municipalities is used to estimate different models by fixed effects. The results show that border municipalities collect $69 to $75 Mexican pesos per capita more than non-border municipalities. We argue about the use of local sources to finance infrastructure on the north border region of Mexico. In the estimation of the border effect, compared to previous studies, a broader database is used, that includes all Mexican municipalities. We conclude that institutional differences are important for explaining differences and evolution in the collection of property tax. Local sources of funding, in the face of the need for infrastructure, can be exploited if there is an adequate institutional framework.
publisher Universidad Autónoma de Baja California
publishDate 2022
url https://ref.uabc.mx/ojs/index.php/ref/article/view/1033
_version_ 1792095274544398336

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