Nancy García Vazquez (Facultad Latinoamericana de Ciencias Sociales, sede México)
Abstract
We study the relationship between the design of accounting laws for thirty Mexican state governments and their public finances. We use two indexes and OLS regressions to analyze it. The first index assesses the quality of the design of the state accounting laws (Figueroa, 2005; Garc´ýa, 2007). The second index assesses the fiscal situation per state for the years 2000 and 2005 (Aregional, 2004). We find that the fiscal situation of Mexican states can be explained by a two-year old design in the law. Laws designed one-year before the exercise of the state budget do not have effects on it.
Download Info
To download:
If you experience problems downloading a file, check if you have the
proper application to
view it first. Information about this may be contained
in the File-Format links below. In case of further problems read
the IDEAS help
page. Note that these files are not on the IDEAS
site. Please be patient as the files may be large.
Find related papers by JEL classification: H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects K39 - Law and Economics - - Other Substantive Areas of Law - - - Other H83 - Public Economics - - Miscellaneous Issues - - - Public Administration