Taxing Property in Developing Countries: Theory and Evidence from Mexico

We study the most under-utilized tax in developing countriesthe property taxby modeling and estimating the welfare effects of tax rate changes and enforcement. The model shows tax hikes impact welfare by reducing compliance and exacerbating liquidity constraints. Enforcement impacts welfare by

我们通过建模与估计税率变动及税收执法的福利效应，研究发展中国家最未被充分利用的税种——财产税。模型显示，增税会通过降低合规性与加剧流动性约束对福利产生影响；税收执法则通过……影响福利。