IDEAS home Printed from
   My bibliography  Save this paper

Un Sistema de Ingresos Representativo para los Municipios de México
[A Representative Revenue System for Local Governments in Mexico]


  • Cabrera-Castellanos, Luis F.
  • Cruz-Mora, Edgar


This paper shows an estimate of the fiscal capacity of the municipalities in Mexico from two alternatives: a Macrofórmula based on the local GDP per capita (for 1.954 municipalities) and our approximation (for 1.461 municipalities) for a Representative Revenue System (RRS), Which is obtained dividing the municipal income in two components: the tax base by property tax, and a base that includes "other" revenues. As far as we know, this is the first estimate at this level of disaggregation in our country. The estimate is for the 2005, since it is the only year for the account with an estimate of GDP at municipal level in Mexico The results are consistent with other works (Sour, 2004 and Lozano and Cabrera, 2009) in both the municipalities with greater fiscal capacity are those whose economic activities central allow the "export taxes", that is, tourist destinations. Nevertheless, differ partially other results as the Aguilar (2009), which may be due to this author, in weighing the industrial activities of the municipalities, biased the results compared to those with strong presence of services and which have the "export taxes" possibility (Lozano and Cabrera, 2009).

Suggested Citation

  • Cabrera-Castellanos, Luis F. & Cruz-Mora, Edgar, 2009. "Un Sistema de Ingresos Representativo para los Municipios de México
    [A Representative Revenue System for Local Governments in Mexico]
    ," MPRA Paper 19065, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:19065

    Download full text from publisher

    File URL:
    File Function: original version
    Download Restriction: no

    References listed on IDEAS

    1. Estrada, Fernando, 2014. "Economía política de la modernidad
      [Political economics of modernity]
      ," MPRA Paper 58463, University Library of Munich, Germany.
    2. Estrada, Fernando, 2005. "Estado mínimo, agencias de protección y control territorial
      [Minimum State, control agencies and Territorial protection]
      ," MPRA Paper 20172, University Library of Munich, Germany, revised 20 Jan 2010.
    Full references (including those not matched with items on IDEAS)

    More about this item


    Descentralización; Federalismo Fiscal; Capacidad Fiscal; Municipios;

    JEL classification:

    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:19065. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Joachim Winter). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.