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

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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.

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... Algunos otros trabajos resaltan aspectos parciales del fenómeno como la dependencia de las entidades federativas y municipios o realizan ejercicios de simulación cuantitativa [Ibarra Salazar et. al., 1999y 2003. Finalmente se señalan los trabajos desde la perspectiva de la teoría política [Rodríguez, 1999;Acevedo García, 1987], que otorgan un predominio a este elemento [todos los anteriores en Soria, 2004]. ...
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