Recaudación potencial, eficiencia recaudatoria y transferencias federales: Un análisis para las entidades federativas en México utilizando el modelo de frontera estocástica

Abstract

This paper presents a methodology based on the stochastic frontier model to estimate the tax revenue potential and tax collection efficiency (or tax effort) of state governments and the Federal District in Mexico. The estimation procedure is carried out with a panel data set that includes 31 states plus the Federal District with annual observations from 2003 to 2010. The estimation results allow us to conclude that there are important inefficiency effects in state governments’ tax collection and this inefficiency is slightly decreasing over time. Additionally, this research shows evidence of how the current policy of intergovernmental transfers has had a negative impact on the tax collection efficiency of state governments’ revenue.