Equidad y responsabilidad fiscal. La experiencia mexicana

Abstract

THE AUTHOR EXAMINES THE MAIN REFORMS IN FISCAL COORDINATION, ESPECIALLY SINCE 1990, WHEN SUBSTANTIAL CHANGES WERE MADE IN THE RESOURCE DISTRIBUTION AMONG FEDERAL ENTITIES. THESE REFORMS STRENGTHENED EQUITY WHILE ATTENDING INCENTIVES FOR LOCAL TAX COLLECTION. THIS PAPER EXPLORES SHORT AND MIDDLE TERM APPROACHES IN THE CONTEXT OF THE AGREEMENTS OF NATIONAL TREASURY CONVENTION.