abstract
- D.R. © 2021. Estudios Demográficos y Urbanos.In this paper, we use a municipal panel data set of the Mexican states located in the north border. We estimate the differences on property tax revenue on the municipalities of the north border region. Given that the existing estimates have been obtained using different databases and estimation methods, they are not comparable. Our objective is to validate the effect using a consistent model and estimation method. Controlling for political, economic and fiscal variables, we find that border municipalities collect 69 MX pesos above non-border municipalities.