Finanzas públicas estatales y las leyes de fiscalización superior en México
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.
Volume (Year): 3 (2009)
Issue (Month): 1 ()
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