The paper discusses the main challenges confronted by Mexican government agencies and universities to deal with the model implemented since the late 1980s in the context of neoliberalism and globalization. Such challenges are associated with the tendencies observed at three levels. First, the...

Traditionally, governments seek to mobilize tax revenues by expanding their enforcement of existing tax regimes and facilitating tax payments. However, enforcement and facilitation can be costly and produce diminishing marginal returns if citizens are unwilling to pay their taxes. This paper...