Dataset for the paper "Fiscal Spillovers in Property Tax Revenues: Evidence from Mexican Municipalities"

This dataset supports the empirical analysis in the article “Fiscal Spillovers in Property Tax Revenues: Evidence from Mexican Municipalities”. It contains an unbalanced panel of Mexican municipalities from 2001 to 2019, including variables related to property tax revenues, total municipal income, lagged taxation ratios, and spatial lags. The dataset is used to estimate dynamic spatial econometric models exploring interjurisdictional spillovers in local tax effort. Each observation corresponds to a municipality-year pair, and the dataset includes identifiers for municipalities and states, as well as controls for demographic and fiscal characteristics. The file is provided in CSV format and is intended to facilitate replication and further research on subnational public finance in developing countries.