The results of fiscal incidence studies depend upon the underlying utility functions pertinent to the distribution of public good benefits among income classes. Generally, the use of such functions is not explicitly recognized. By taking, in the first instance, an extended approach to utility...

The relationship between economic development and tax structure change has generally been analyzed on the basis of cross-sectional data. This article looks at the relationship from a time series point of reference, taking the example of Mexico from 1895 to 1975. The regression equations find...

Very little statistical research has been done on the overall burden of taxation in Mexico. This article presents estimates by family income class of effective Mexican tax rates in 1975 at the federal and overall levels. Even after adjusting for different income bases and shifting assumptions,...

This study provides statistical estimates of the incidence of Puerto Rico's fiscal system. In developing the estimates the openness of the Commonwealth's economy and its particular internal economic structure are taken into account. The tax system is found to be slightly progressive across...

This article attempts to identify and empirically assess the economic, monetary, financial, and institutional/political factors associated with the behavior of Argentine public expenditures over the 1930-1977 period. Using multiple regression techniques and functional and economic...