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Recaudacion potencial, eficiencia recaudatoria y transferencias federales: Un analisis para las entidades federativas en Mexico utilizando el modelo de frontera estocastica

Author

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  • Sylvia Beatriz Guillermo Peon

    (Benemerita Universidad Autonoma de Puebla)

  • Israel Vargas Casimiro

    (Benemerita Universidad Autonoma de Puebla)

Abstract

Este trabajo presenta una metodologia basada en el modelo de frontera estocastica para estimar el potencial fiscal y la eficiencia recaudatoria (o esfuerzo fiscal) de los gobiernos estatales y el Distrito Federal en Mexico. Para la estimacion se utiliza un panel de datos que incluye a los 31 estados y el Distrito Federal con observaciones anuales para el periodo 2003-2010. Los resultados permiten concluir que hay efectos de ineficiencia importantes en la recaudacion de los gobiernos estatales y que esta ineficiencia es ligeramente decreciente en el tiempo. Adicionalmente se presenta evidencia respecto a como la actual politica de transferencias intergubernamentales ha incidido en forma negativa en la eficiencia recaudatoria de los ingresos propios de los gobiernos de las entidades federativas.

Suggested Citation

  • Sylvia Beatriz Guillermo Peon & Israel Vargas Casimiro, 2017. "Recaudacion potencial, eficiencia recaudatoria y transferencias federales: Un analisis para las entidades federativas en Mexico utilizando el modelo de frontera estocastica," EconoQuantum, Revista de Economia y Finanzas, Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas, Departamento de Metodos Cuantitativos y Maestria en Economia., vol. 14(1), pages 35-71, Enero-Jun.
    • Handle: RePEc:qua:journl:v:14:y:2017:i:1:p:35-71
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    1. Sour, Laura, 2020. "Financing sustainable tourism in Mexico through hotel room tax," MPRA Paper 115601, University Library of Munich, Germany.

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    More about this item

    Keywords

    Recaudacion Potencial Estatal; Eficiencia Recaudatoria; Modelo de Frontera Estocastica; Transferencias Federales.;
    All these keywords.

    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
    • C33 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Models with Panel Data; Spatio-temporal Models

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