Comparative Analysis of Stochastic Frontier Efficiency in Payroll and Accommodation Tax Collection in Mexico (2010-2020)
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| Format: | Artículo científico |
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Universidad Pedagógica y Tecnológica de Colombia
2024
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| author | Laura Sour |
| author_facet | Laura Sour |
| contents | Comparative Analysis of Stochastic Frontier Efficiency in Payroll and Accommodation Tax Collection in Mexico (2010-2020) Laura Sour Scarlet Arcos Economía y Finanzas Mexico Federalism tax efficiency payroll tax (ISN) lodging tax (ISH) The objective of this study is to assess the effectiveness of payroll tax (ISN, by its acronym in Spanish) and accommodation tax (ISH, by its acronym in Spanish) collection at the state level in Mexico from 2010 to 2020. Using a panel of data from all 32 states in Mexico, we employ the Stochastic Frontier (SF) approach with a semi-normal distribution of random errors. States with high efficiency in ISN do not always align with those with the highest GDP or lowest intergovernmental transfers. Our analysis suggests that states with beachfront locations and tourist attractions tend to exhibit greater efficiency in ISH collection. These findings provide valuable insights for policymakers, offering a solid foundation for informed decision-making to improve the fiscal landscape in Mexican federal entities.JEL Classification:H21, H24; H71, H77, L83, L88. 2024 artículo científico 0120-3053 https://www.redalyc.org/articulo.oa?id=479581997009 https://www.redalyc.org/journal/4795/479581997009/ https://www.redalyc.org/journal/4795/479581997009/html/ https://www.redalyc.org/journal/4795/479581997009/479581997009.epub https://www.redalyc.org/journal/4795/479581997009/movil 10.19053/uptc.01203053.v43.n78.2024.17244 en http://www.redalyc.org/revista.oa?id=4795 Apuntes del Cenes application/pdf Universidad Pedagógica y Tecnológica de Colombia Apuntes del Cenes (Colombia) Num.78 Vol.43 |
| format | Artículo científico |
| id | redalyc_479581997009 |
| institution | Redalyc |
| language | en |
| publishDate | 2024 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia |
| spellingShingle | Comparative Analysis of Stochastic Frontier Efficiency in Payroll and Accommodation Tax Collection in Mexico (2010-2020) Laura Sour Economía y Finanzas Mexico Federalism tax efficiency payroll tax (ISN) lodging tax (ISH) Comparative Analysis of Stochastic Frontier Efficiency in Payroll and Accommodation Tax Collection in Mexico (2010-2020) Laura Sour Scarlet Arcos Economía y Finanzas Mexico Federalism tax efficiency payroll tax (ISN) lodging tax (ISH) The objective of this study is to assess the effectiveness of payroll tax (ISN, by its acronym in Spanish) and accommodation tax (ISH, by its acronym in Spanish) collection at the state level in Mexico from 2010 to 2020. Using a panel of data from all 32 states in Mexico, we employ the Stochastic Frontier (SF) approach with a semi-normal distribution of random errors. States with high efficiency in ISN do not always align with those with the highest GDP or lowest intergovernmental transfers. Our analysis suggests that states with beachfront locations and tourist attractions tend to exhibit greater efficiency in ISH collection. These findings provide valuable insights for policymakers, offering a solid foundation for informed decision-making to improve the fiscal landscape in Mexican federal entities.JEL Classification:H21, H24; H71, H77, L83, L88. 2024 artículo científico 0120-3053 https://www.redalyc.org/articulo.oa?id=479581997009 https://www.redalyc.org/journal/4795/479581997009/ https://www.redalyc.org/journal/4795/479581997009/html/ https://www.redalyc.org/journal/4795/479581997009/479581997009.epub https://www.redalyc.org/journal/4795/479581997009/movil 10.19053/uptc.01203053.v43.n78.2024.17244 en http://www.redalyc.org/revista.oa?id=4795 Apuntes del Cenes application/pdf Universidad Pedagógica y Tecnológica de Colombia Apuntes del Cenes (Colombia) Num.78 Vol.43 |
| title | Comparative Analysis of Stochastic Frontier Efficiency in Payroll and Accommodation Tax Collection in Mexico (2010-2020) |
| topic | Economía y Finanzas Mexico Federalism tax efficiency payroll tax (ISN) lodging tax (ISH) |
| url | https://www.redalyc.org/articulo.oa?id=479581997009 https://www.redalyc.org/journal/4795/479581997009/ https://www.redalyc.org/journal/4795/479581997009/html/ https://www.redalyc.org/journal/4795/479581997009/479581997009.epub https://www.redalyc.org/journal/4795/479581997009/movil |