Derecho fiscal I : cuaderno de trabajo, actualización y ejercicios para la materia Derecho fiscal I , curso de acuerdo al programa de estudio establecido en la Facultad de Contaduría Pública y Administración de la Universidad Autónoma de Nuevo León

UANL

Ley de ingresos y presupuesto de egresos del erario federal para el año fiscal que comienza el 1o. de julio de 1898 y termina el 30 de junio de 1899

UANL

Ley de ingresos y presupuesto de egresos del erario federal para el año fiscal que comienza el 1 de julio de 1902 y termino el 30 de junio de 1903

UANL

Refutación que el promotor fiscal de la hacienda federal c. Lic. Miuel de la Garza y Garza, hace a los conceptos injuriosos que contiene la comunicación oficial que el exmo. Sr. Gobernador D. Santiago Vidaurri, dirijio al exmo....

UANL

Informe que el comandante de contraresguardo de la frontera del norte C. José Verástegui, rinde a la Secretaría de Hacienda, por las operaciones que ha practicado durante los díez meses del año fiscal de 1879 a 1880, comprendidos de 1o. de septiembre a 30 de junio inclusive, que lleva de estar al frente de la institución.

UANL

Informe que el comandante de contra resguardo de la frontera del norte C. José Verástegui, rinde a la Secretaría de Hacienda, por las operaciones que ha practicado durante el año fiscal de 1881 á 1882.

UANL

Dictamen del fiscal D. Francisco G. de la Huerta, leído y presentado en el Consejo de Castilla sobre el restablecimiento de los jesuitas.

UANL

Subnational Fiscal Autonomy and Impact of Decentralization : The Case of European Transition Countries.

Rapport de recherche

Bureaucratic Corruption As a Constraint on Voter Choice

It Has Often Been Assumed That a Country's Tax Level, Tax Structure Progressivity and After-Tax Income Distribution Are Chosen by Voters Subject Only to Their Budget Constraints. This Paper Argues That At Certain Income Levels Voters' Decisions May Be Constrained by Bureaucratic Corruption. the Theoretical Arguments Are Developed in Asymmetry Limits the Capacity of the Fiscal System to Generate Revenues by Means of Direct Taxes. This Hypothesis Is Tested Witha Sample of International Data by Means of a Simultaneous Equation Model. the Distortions Resulting From Corruption Ar Captured Through Their Effects on a Latent Variable Defined As the Overall Fiscal Structure. Evidence Is Found of Causality Running From This Latent Variable to the Level of Taxes and the Degree of After Tax Inequality.

The Progressivity of Equalization Payments in Federations

We investigate the conditions under which an inequality averse and additively separable welfarist constitution maker would always choose to set up a progressive equalization payments scheme in a federation with local public goods. A progressive equalization payments scheme is defined as a list of per capita net (possibly negative) subsidies - one such net subsidy for every jurisdiction - that are decreasing with respect to jurisdictions per capita wealth. We examine these questions in a setting in which the case for progressivity is a priori the strongest, namely, all citizens have the same utility function for the private and the public goods, inhabitants of a given jurisdiction are all identical, and they are not able to move across jurisdictions. We show that the constitution maker favors a progressive equalization payments scheme for all distributions of wealth and all population sizes if and only if its objective function is additively separable between each jurisdiction’s per capita wealth and number of inhabitants. When interpreted as a mean of order r social welfare function, this condition is shown to be equivalent to additive separability of the individual’s indirect utility function with respect to wealth and the price of the public good. Some implications of this restriction to the case where the individual’s direct utility function is additively separable are also derived.

Estudio de las leyes federales sobre administración fiscal

UANL

Federalism and Fiscal Equalization in Canada and the United States, 1990-1999.

Rapport de recherche