Using experimental evidence, we show that gender is the most significant sociodemographic variable that explains tax compliance in personal income tax in Mexico. The results highlight the necessity to take into account ...

Countries where the plurality of the political system has recently grown are increasingly concerned about the evaluation of the government action. To the extent that there is a correspondence between the categories used ...

The low levels of tax revenues in the developing countries have limited the capacity of their governments to redistribute income, provide public godos and generate economic growth. According to Dubin, et. al. (1990) tax ...

De acuerdo con el modelo de ampliación [Agre (2002)] el gobierno electrónico puede generar cambios cualitativos importantes sobre las estructuras centralistas, sólo si las fuerzas ya existentes así lo permiten. Sin embargo, ...

In contrast with the parliamentarian or presidential governments where legislative reelection is permitted, in Mexico accountability is limited to the sanction of political parties and not directly to the functionaries ...

El costo de asegurarnos que el ejercicio del gobierno corresponde con los principios de la democracia liberal debe incluir no sólo el costo de los votos y los partidos, sino también el costo de las instituciones que, en ...

El objetivo del presente trabajo es mostrar el estado de las instituciones formales e informales en México que influyen en la transparencia de la asignación y el ejercicio del Fondo de Aportaciones para la Infraestructura ...

The main objetive is to fill the academic gap regarding the actors and determinants in the approval process of the public budget in Mexico. The research question deals with the analysis of the impact of the partisan and ...

The abundance of contemporary literature on the Budget by Results method (BBR) it is a call to researchers to analyze the advantages and limitations of this approach. The first section of this work presents a brief overview ...

To fully understand the impact on gender of fiscal policy it is necessary to analyze taxes paid and services received, but also tax compliance according to gender. Given the difficulties to do empirical work on tax compliance, ...