Taxing and Relaxing: How Competitive Elections Break Forbearance and Lead to Tax Extraction in Mexico

• In Event: Clientelism and Corruption in Comparative Perspective

Brief Overview

Taxation is generally unpopular; the literature says governments avoid it during electoral years. This paper finds that in Mexico the opposite is happening. Are municipalities strategically enforcing tax collection where they need more resources?

Author

• Alejandro J Beltran Aguirre, University of Arizona