NDLI: Multilevel fiscal institutions and mechanisms for reducing tax cheating: The case of Mexico

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Institutions of Intergovernmental Fiscal Relations. Challenges Ahead.

Chapters

Foreword

Executive summary

The role of intergovernmental fiscal institutions: The case of tax sharing

Intergovernmental fiscal relations and fiscal coordination during the crisis

Fiscal constitutions: The fundamental drivers of intergovernmental fiscal policy

Fiscal adjustment, decentralisation and sub-national autonomy

Soft budget constraints: The case of municipal bonds in Italy

Fiscal relations across levels of government and sub-national fiscal rules in Japan

Intergovernmental budget frameworks in Austria

Autonomy and interdependence: The scope and limits of "fend for yourself federalism" in the United States

What makes a local government reform successful? The Finnish experience

Intergovernmental co-ordination of fiscal policy in Switzerland

The budgetary policy framework in Sweden and its implication for intergovernmental fiscal relations

Municipal bailouts in Denmark – and how to avoid them

Multilevel fiscal institutions and mechanisms for reducing tax cheating: The case of Mexico

Contributors

Measuring Fiscal Decentralisation. Concepts and Policies.

Institutional and Financial Relations across Levels of Government

Reforming Fiscal Federalism and Local Government. Beyond the Zero-Sum Game.

Multilevel fiscal institutions and mechanisms for reducing tax cheating: The case of Mexico

Content Provider	OECD iLibrary
Author	Ahmad, Ehtisham
Abstract	Many countries are tempted to copy fiscal multi-level organisations and institutions that operate in the more advanced OECD countries, and they are often recommended by international organisations regardless of the type of economy under consideration. This generally overlooks the context under which the institutions have evolved and function. A case in point is the segmentation of tax administrations for the implementation of the income tax in the United States that was replicated in Mexico for both the income tax as well as the value-added tax. Firms with a relatively high threshold of MXN 2 million were assigned to the states, which had very few incentives to collect the taxes, but provided a "shelter" that generated a large "informal" sector that thrived around "cheating and avoidance" including by larger firms. Recent theoretical research also assumed that the large taxpayers are honest, and therefore recommended increasing the threshold. The Mexican 2013 fiscal reforms, however, eliminated the threshold and closed the "informality" channels used by medium-sized and large taxpayers. The full VAT chain was instrumental in providing information to "close the income tax gaps" and facilitating the removal of measures that add to the costs of doing business. Consequently, the design of appropriate institutions should closely reflect the context in which they are being introduced.
Page Count	16
Starting Page	239
Ending Page	254
Language	English
Publisher	OECD Publishing
Publisher Date	2015-11-18
Access Restriction	Open
Subject Keyword	Governance Economics
Content Type	Text
Resource Type	Chapter

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3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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The role of intergovernmental fiscal institutions: The case of tax sharing

Fiscal Policy. Reducing Debt and the Tax Burden.

Governance and institutions: the role of multilevel fiscal institutions in generating sustainable and inclusive growth

The Fiscal Anatomy of a Regulatory Polity: Tax Policy and Multilevel Governance in the EU

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Chapter 13. Fiscal Federalism, Good Governance, and Economic Growth in Mexico

Multilevel fiscal institutions and mechanisms for reducing tax cheating: The case of Mexico

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