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An Analysis of Optimal Tax Revenue Sharing for Mexico

Author

Listed:
  • Raul Alberto Ponce Rodriguez

    (Universidad Autónoma de Ciudad Juárez, México)

  • Benito Alan Ponce Rodriguez

    (Universidad Autónoma de Ciudad Juárez, México)

Abstract

Se desarrolla un análisis que identifica las características de un sistema óptimo de recaudación tributaria compartida y transferencias intergubernamentales. Se utiliza la técnica de optimización para encontrar el nivel de impuestos y transferencias intergubernamentales. Se caracterizan fórmulas para el nivel óptimo de impuestos y transferencias a gobiernos subnacionales. Reformar las participaciones al incluir los costos de ineficiencia de los impuestos, algunas normas de transferencias de ecualización fiscal, y los beneficios sociales marginales del gasto público local. Para futuras investigaciones se podrían incluir el gasto público local con externalidades regionales, la migración, y considerar un modelo dinámico. Este artículo propone un modelo teórico original de coordinación de impuestos y transferencias óptimas. Se identifican el nivel óptimo de impuestos y transferencias. Este trabajo propone reformas a la fórmula de participaciones a gobiernos subnacionales.

Suggested Citation

  • Raul Alberto Ponce Rodriguez & Benito Alan Ponce Rodriguez, 2022. "An Analysis of Optimal Tax Revenue Sharing for Mexico," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 17(2), pages 1-20, Abril - J.
    • Handle: RePEc:imx:journl:v:17:y:2022:i:2:a:7
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    File URL: https://www.remef.org.mx/index.php/remef/article/view/523
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    References listed on IDEAS

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    3. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 269-304, June.
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    More about this item

    Keywords

    Tax revenue sharing; optimal taxation; state and local expenditures; fiscal federalism;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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