El Federalismo Fiscal desde México: estudios

Juan Carlos Martínez Andrade

Abstract

From a fiscal law approach, Aurora Gámez (2003) presents the thesis "Analysis of the constitutional foundations of Mexican fiscal federalism" to obtain a Master's degree from the Autonomous University of Nuevo León. Gámez (2003) analyzes the constitutional bases of Mexican fiscal federalism, which he understands as a "union pact" that autonomous states freely make with the intention of avoiding "double and triple collection" by creating the mechanism of "fiscal coordination". Gabriel Noguez Rivero (2006) offers the thesis to obtain the degree of Master of the Latin American Faculty of Social Sciences "Intergovernmental transfers: their impact on the collection effort and on the budget decisions of Mexican municipalities" in which he analyzes the impact of the federal transfers for the years 1993, 1998 and 2003. The author tries to show that conditional and unconditional transfers to municipalities generate a perverse effect of fiscal laziness, especially in municipalities with a higher degree of marginalization.

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Fiscal Federalism from Mexico: studies

Keywords

ARK