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Elementos económicos de una propuesta de reforma en materia de federalismo fiscal en México

Author

Listed:
  • Jaime Sempere

    (Investigador, Centro de Estudios Económicos, El Colegio de México. México, D.F. Mexico.)

  • Horacio Sobarzo

    (Investigador, Centro de Estudios Económicos, El Colegio de México. México, D.F. Mexico.)

Abstract

The paper presents a summary of the theory of fiscal decentralization for a federal government. Possible applications of the theory to the case of Mexico are discussed. Finally, a reform consisting of a partial decentralization of the personal income tax is simulated.

Suggested Citation

  • Jaime Sempere & Horacio Sobarzo, 1996. "Elementos económicos de una propuesta de reforma en materia de federalismo fiscal en México," Economía Mexicana NUEVA ÉPOCA, CIDE, División de Economía, vol. 0(2), pages 155-186, July-Dece.
    • Handle: RePEc:emc:ecomex:v:5:y:1996:i:2:p:155-186
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