Fiscal Spillovers in Property Tax Revenues: Evidence from Mexican Municipalities

Fiscal Spillovers in Property Tax Revenues: Evidence from Mexican Municipalities | Research Square window.SnipcartSettings = { analytics: { enabled: false } }; (function() { var accessVector = localStorage.getItem('access_vector') || ''; window.dataLayer = window.dataLayer || []; if (accessVector) { window.dataLayer.push({ user: { profile: { profileInfo: { snid: accessVector } } } }); } })(); (function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src='https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);})(window,document,'script','dataLayer','GTM-K279D39R'); Browse Preprints In Review Journals COVID-19 Preprints AJE Video Bytes Research Tools Research Promotion AJE Professional Editing AJE Rubriq About Preprint Platform In Review Editorial Policies Our Team Advisory Board Help Center Sign In Submit a Preprint Cite Share Download PDF Research Article Fiscal Spillovers in Property Tax Revenues: Evidence from Mexican Municipalities Alejandro Moreno Jimenez This is a preprint; it has not been peer reviewed by a journal. https://doi.org/ 10.21203/rs.3.rs-6857723/v1 This work is licensed under a CC BY 4.0 License Status: Posted Version 1 posted You are reading this latest preprint version Abstract This research uses spatial econometric methods to investigate fiscal spillovers in property tax revenues among local governments in Mexico from 2001 to 2019. Instead of focusing on statutory tax rates, it analyzes the property tax ratio — defined as the share of property tax revenues in total municipal income — to capture a broader notion of fiscal effort. Using dynamic spatial panel models, the study estimates how municipal tax effort responds to neighboring jurisdictions’ fiscal behavior. The results indicate the presence of significant interjurisdictional spillovers, suggesting that municipalities adjust their tax revenue performance in response to surrounding fiscal environments, consistent with mechanisms of fiscal benchmarking or yardstick competition. spatial econometrics fiscal interactions public finance Full Text Additional Declarations No competing interests reported. Cite Share Download PDF Status: Posted Version 1 posted You are reading this latest preprint version Research Square lets you share your work early, gain feedback from the community, and start making changes to your manuscript prior to peer review in a journal. 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Also discoverable on Platform About Our Team In Review Editorial Policies Advisory Board Help Center Resources Author Services Accessibility API Access RSS feed Manage Cookie Preferences © Research Square 2026 | ISSN 2693-5015 (online) Privacy Policy Terms of Service Do Not Sell My Personal Information {"props":{"pageProps":{"initialData":{"identity":"rs-6857723","acceptedTermsAndConditions":true,"allowDirectSubmit":true,"archivedVersions":[],"articleType":"Research Article","associatedPublications":[],"authors":[{"id":469859253,"identity":"cac53a7e-4a30-46a2-a5ef-399a7226738f","order_by":0,"name":"Alejandro Moreno Jimenez","email":"data:image/png;base64,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","orcid":"","institution":"University of York","correspondingAuthor":true,"prefix":"","firstName":"Alejandro","middleName":"Moreno","lastName":"Jimenez","suffix":""}],"badges":[],"createdAt":"2025-06-09 23:53:09","currentVersionCode":1,"declarations":"","doi":"10.21203/rs.3.rs-6857723/v1","doiUrl":"https://doi.org/10.21203/rs.3.rs-6857723/v1","draftVersion":[],"editorialEvents":[],"editorialNote":"","failedWorkflow":false,"files":[{"id":96249066,"identity":"52f39fde-b45d-46ec-8ad8-df580a344bd3","added_by":"auto","created_at":"2025-11-19 07:30:09","extension":"pdf","order_by":1,"title":"","display":"","copyAsset":false,"role":"manuscript-pdf","size":895899,"visible":true,"origin":"","legend":"","description":"","filename":"Chapter4v4Draftnoauthors.pdf","url":"https://assets-eu.researchsquare.com/files/rs-6857723/v1_covered_d747d70e-920e-4427-a62b-bfb5d9135926.pdf"}],"financialInterests":"No competing interests reported.","formattedTitle":"Fiscal Spillovers in Property Tax Revenues: Evidence from Mexican Municipalities","fulltext":[],"fulltextSource":"","fullText":"","funders":[],"hasAdminPriorityOnWorkflow":false,"hasManuscriptDocX":false,"hasOptedInToPreprint":true,"hasPassedJournalQc":"","hasAnyPriority":false,"hideJournal":true,"highlight":"","institution":"","isAcceptedByJournal":false,"isAuthorSuppliedPdf":true,"isDeskRejected":"","isHiddenFromSearch":false,"isInQc":false,"isInWorkflow":false,"isPdf":true,"isPdfUpToDate":true,"isWithdrawnOrRetracted":false,"journal":{"display":true,"email":"[email protected]","identity":"researchsquare","isNatureJournal":false,"hasQc":true,"allowDirectSubmit":true,"externalIdentity":"","sideBox":"","snPcode":"","submissionUrl":"/submission","title":"Research Square","twitterHandle":"researchsquare","acdcEnabled":true,"dfaEnabled":false,"editorialSystem":"","reportingPortfolio":"","inReviewEnabled":false,"inReviewRevisionsEnabled":true},"keywords":"spatial econometrics, fiscal interactions, public finance","lastPublishedDoi":"10.21203/rs.3.rs-6857723/v1","lastPublishedDoiUrl":"https://doi.org/10.21203/rs.3.rs-6857723/v1","license":{"name":"CC BY 4.0","url":"https://creativecommons.org/licenses/by/4.0/"},"manuscriptAbstract":"This research uses spatial econometric methods to investigate fiscal spillovers in property tax revenues among local governments in Mexico from 2001 to 2019. 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