Factors that increase the probability of success of Federal Tax Initiatives in México, 1997-2009
Keywords:
Legislative studies, Fiscal Bills, Tax policy, MexicoAbstract
How to design the tax policy in the Legislative power is an issue rarely studied. Therefore we empirically analyze the set of fiscal bills that were submitted between 1997 and 2009, and we find that political-electoral factors are those that best predict the proclivity of success of a fiscal bill compared with another series of factors also present in decision making. We find that it is in the phase of opinion in the committees where these political electoral factors work best. We also found that the Senate, as a revising chamber, does not use its power of veto on many occasions, but resorts to introduce modifications in the bills. While the institutional factors do not predict the proclivity of success at the stage of opinion, they do in the approval. In the Senate institutional factors, both the political-electoral, economic and temporality raise significantly the proclivity of success of fiscal bills.
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