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.本数据集用于支撑论文《财产税收入的财政溢出效应：来自墨西哥市政当局的经验证据》中的实证分析。其包含2001至2019年墨西哥各市政当局的非平衡面板数据，涵盖财产税收入、市政总收入、滞后税收比率以及空间滞后项相关变量。本数据集被用于估计动态空间计量经济学模型，以探究辖区间地方税收努力的溢出效应。每条观测对应一组“市政当局-年份”组合，数据集包含市政当局与州的识别标识，同时纳入了人口统计与财政特征的控制变量。 该数据集以CSV格式提供，旨在助力发展中国家次国家级公共财政领域的复现研究与后续拓展研究。