This paper takes advantage of repeated cross-section household surveys and a sharp discontinuity created by the introduction of an unconditional cash transfer to elders. The paper evaluates the impact of these cash transfers on the educational expenditures for children within a household. The...

While there is extensive knowledge about how to design fiscal decentralization policies, considerably less is understood about how a decentralization program should be sequenced and implemented. Countries embarking on decentralization often struggle with decisions about the essential components...

The North American Free Trade Agreement (NAFTA) has had a profound impact on Mexico's economy and institutions. Clearly, no consideration of tax reform can ignore its role. The thinking about tax reform in Mexico requires evaluating NAFTA's effect on Mexico's economy, including its tax...