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Esfuerzo fiscal en los estados mexicanos

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Author Info

  • Jaime Alfredo Bonet
  • Fabio Rueda

Abstract

Debido a la alta dependencia de las transferencias desde el gobierno federal, tradicionalmente se ha argumentado que existe un bajo esfuerzo fiscal en los estados mexicanos. Esta aproximación es parcial porque una evaluación completa del desempeño fiscal debe estar asociada con su potencial tributario, de tal manera que se pueda establecer si la administración explota adecuadamente su capacidad recaudatoria. A través de la aplicación de dos propuestas metodológicas para estimar el esfuerzo fiscal estatal, el Índice de Esfuerzo Fiscal (IEF) y el Índice de Uso de Potencial Fiscal (IUPF), este artículo avanza en el cálculo del esfuerzo fiscal en los estados mexicanos. Además, mediante el uso de modelos de tipo panel, se realiza un análisis de los factores que explican la variabilidad del esfuerzo fiscal entre los estados. Los resultados muestran que la aproximación que se tome para estimar el esfuerzo fiscal afecta el análisis de la variabilidad en la gestión fiscal interestatal. Mientras que el nivel de producto per cápita, el grado de informalidad laboral y la afiliación política del gobernador explican los desbalances horizontales del IUPF, las transferencias determinan el IEF. La comparación del recaudo potencial y efectivo del principal generador de ingresos tributarios en los estados, el impuesto sobre la nómina, indica que, en términos agregados, el esfuerzo recaudatorio está cerca de su potencial y, por lo tanto, existe un limitado espacio fiscal para aumentar el recaudo de este gravamen. Un mayor esfuerzo fiscal de los estados debe concentrarse en los otros impuestos que están bajo su manejo y en explotar las delegaciones de ciertos gravámenes que realiza el gobierno federal.

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Bibliographic Info

Paper provided by Inter-American Development Bank in its series IDB Publications with number 64598.

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Date of creation: Mar 2012
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Handle: RePEc:idb:brikps:64598

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Keywords: Política fiscal; Descentralización; federalismo fiscal; México; esfuerzo fiscal; estados;

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References

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  1. Jaime Alfredo Bonet & Gerardo Reyes-Tagle, 2010. "Evolución y Determinantes de los Ingresos Propios en los Estados Mexicanos: Los Casos de Baja California y Michoacán," IDB Publications 3998, Inter-American Development Bank.
  2. Aroca, Patricio & Bosch, Mariano & Maloney, William F., 2005. "Spatial dimensions of trade liberalization and economic convergence : Mexico 1985-2002," Policy Research Working Paper Series 3744, The World Bank.
  3. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2008. "Societal Institutions and Tax Effort in Developing Countries," CEMA Working Papers 582, China Economics and Management Academy, Central University of Finance and Economics.
  4. Olga Lucia Acosta & Richard M. Bird, 2003. "The Dilemma of Decentralization in Colombia," International Tax Program Papers 0404, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
  5. Raja J. Chelliah & Hessel J. Baas & Margaret R. Kelly, 1975. "Tax Ratios and Tax Effort in Developing Countries, 1969-71 (Pression fiscale et effort fiscal dans les pays en développement, 1969-71) (Coeficientes y esfuerzo tributarios en los países en desar," IMF Staff Papers, Palgrave Macmillan, vol. 22(1), pages 187-205, March.
  6. Carola Pessino & Ricardo Fenochietto, 2010. "Determining countries’ tax effort," Hacienda Pública Española, IEF, vol. 195(4), pages 65-87, december.
  7. Ana María Iregui B. & Ligia Melo B. & Jorge Ramos F., . "El Impuesto Predial en Colombia: Factores Explicativos del Recaudo," Borradores de Economia 319, Banco de la Republica de Colombia.
  8. Richard M. Bird & Roy Bahl, 2008. "Subnational Taxes in Developing Countries: The Way Forward," Working Papers Series 16, Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Aug 2008.
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Cited by:
  1. Aaron Espinosa Espinosa & Jorge Campos Perez, 2013. "El recaudo del impuesto predial en Cartagena de Indias, 1984-2010," DOCUMENTOS DE TRABAJO 011091, UNIVERSIDAD TECNOLÓGICA DE BOLÍVAR.

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