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Esfuerzo y potencialidad fiscal de los gobiernos estatales en México. Un sistema fiscal representativo


  • Sobarzo, Horacio

    (El Colegio de México)


Over the last two decades Mexico has modified her intergovernmental fiscal structure from a very centralized system to a distorted scenario where state governments have gained substantial expenditure functions and most of the taxation responsibilities remained in the federal government. It is argued that, to move towards a more fiscal responsible scenario some decentralization on the taxation side is needed. In this context, by constructing a representative tax system (RTS), this paper evaluates tax effort and tax potential in Mexico. The results are a useful input for policy decision, not only in the event of future tax decentralization attempts but also in designing a new transfer scheme. The results are also the first RTS constructed for the Mexican case, which shows that regional data in Mexico is gradually improving. Also, while the results shed some light as to which taxes could potentially be decentralized, the article warns about the fact that regional disparities in the country may well be a limitation on the extent to which taxes can be decentralized.// Durante los dos pasados decenios México ha modificado su estructura fiscal intergubernamental, de un sistema muy centralizado a un panorama distorsionado en el que los gobiernos estatales han obtenido considerables funciones de gasto y la mayor parte de las responsabilidades impositivas ha permanecido en el gobierno federal. Se afirma que, a fin de pasar a un sistema fiscal más responsable, se requiere cierta descentralización de la tributación. En este contexto, construyendo un sistema fiscal representativo (SFR), este ensayo evalúa el esfuerzo fiscal y la potencialidad fiscal en México. El resultado es un insumo útil para la decisión política, no sólo para los futuros intentos de descentralización fiscal sino también para la elaboración de un nuevo programa de transferencias. Se obtiene también el primer SFR construido para el caso mexicano, en el que se demuestra que los datos regionales en México están mejorando gradualmente. Además, aunque los resultados arrojan alguna luz sobre los impuestos que potencialmente podrían descentralizarse, el artículo previene que las disparidades regionales podrían constituir una limitación para la extensión de tal descentralización.

Suggested Citation

  • Sobarzo, Horacio, 2006. "Esfuerzo y potencialidad fiscal de los gobiernos estatales en México. Un sistema fiscal representativo," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(292), pages 809-861, octubre-d.
  • Handle: RePEc:elt:journl:v:73:y:2006:i:292:p:809-861

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    More about this item


    fiscal federalism; tax effort; tax potential; fiscal decentralization; intergovernmental relations; representative tax system; federalismo fiscal; esfuerzo fiscal; potencialidad fiscal; descentralización fiscal; relaciones intergubernamentales; sistema fiscal representativo;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism


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