Determinants and consequences of property tax collection in Mexico
In this presentation, I will investigate the determinants of property tax collection in Mexico. The tax is paid by all owners of land and dwellings in Mexico for the right of holding their properties, and is collected and managed by municipal authorities at the local level. This type of tax has attractive economic features such as efficiency, progressiveness, and good capacity to finance local public goods. However, the amount of public funds that are raised through the collection of this tax are extremely low. This presentation will describe the main results of the study and show how Stata was used to perform the analysis.
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