{"type":"script","doc_desc":{"producers":[{"name":"Reproducibility WBG","abbr":"DECDI","affiliation":"World Bank - Development Impact Department","role":"Verification and preparation of metadata"}],"prod_date":"2026-03-24","version":"1"},"project_desc":{"authoring_entity":[{"name":"Anne Brockmeyer","affiliation":"IFS, UCL, World Bank & CEPR","email":"abrockmeyer@worldbank.org"},{"name":"Alejandro Estefan","affiliation":"University of Notre Dame","email":"mestefan@nd.edu"},{"name":"Karina Ram\u00edrez Arras","affiliation":"Secretar\u00eda de Hacienda","email":"karina_ramirez@hacienda.gob.mx"},{"name":"Juan Carlos Su\u00e1rez Serrato","affiliation":"Stanford GSB & NBER","email":"jcsuarez@stanford.edu"}],"title_statement":{"title":"Reproducibility package for Taxing Property In Developing Countries:\nTheory And Evidence From Mexico","idno":"PP_MEX_2026_604"},"data_statement":"Some data is restricted and has not been included in the reproducibility package. For more details, please refer to the README file. (Limited-access\/Restricted Data)","software":[{"name":"Stata"},{"name":"MatLab"}],"scripts":[{"title":"Reproducibility package for Taxing Property In Developing Countries:\nTheory And Evidence From Mexico","date":"2026-03","notes":"Computational reproducibility verified by Development Impact (DECDI) Analytics team, World Bank.","instructions":"See README in reproducibility package.","file_name":"PP_MEX_2026_604","zip_package":"PP_MEX_2026_604.zip","dependencies":"Stata dependencies are listed in the ado folder."}],"repository_uri":[{"name":"Reproducible Research Repository (World Bank)","uri":"https:\/\/reproducibility.worldbank.org"}],"production_date":"2026-03-24","abstract":"THIS PACKAGE HAS NOT YET BEEN VERIFIED AND IS CURRENTLY UNDER REVIEW.\n\nWe model and estimate the welfare effects of the property tax\u2014the most under-utilized tax in developing countries. Our model shows property tax hikes impact welfare by reducing compliance and exacerbating liquidity constraints. Enforcement impacts welfare by subjecting non-compliant taxpayers to threats of fines and property seizure. The model yields a sufficient-statistics condition indicating when tax hikes raise welfare more than enforcement. In our setting, administrative data, sharp tax increases, and an enforcement experiment show both policies increase revenue. Tax hikes also raise welfare because revenue gains surpass liquidity costs. However, enforcement reduces welfare as threat costs overshadow revenue increases.","geographic_units":[{"name":"Mexico","code":"MEX"}],"keywords":[{"name":"Property Taxation"},{"name":"Tax Compliance"},{"name":"Administrative Capacity"},{"name":"Liquidity Constraints"}],"topics":[{"id":"H71","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"State and Local Taxation, Subsidies, and Revenue","parent_id":"H7"},{"id":" H26","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Tax Evasion and Avoidance","parent_id":"H2"},{"id":" H21","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Efficiency \u2022 Optimal Taxation","parent_id":"H2"},{"id":" O23","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Fiscal and Monetary Policy in Development","parent_id":"O2"}],"output":[{"type":"Journal Article","description":"Journal Articles","title":"Taxing Property In Developing Countries:\nTheory And Evidence From Mexico"}],"language":[{"name":"English","code":"EN"}],"disclaimer":"The materials in the reproducibility packages are distributed as they were prepared by the staff of the International Bank for Reconstruction and Development\/The World Bank. The findings, interpretations, and conclusions expressed in this event do not necessarily reflect the views of the World Bank, the Executive Directors of the World Bank, or the governments they represent. The World Bank does not guarantee the accuracy of the materials included in the reproducibility package.","license":[{"name":"Modified BSD3","uri":"https:\/\/opensource.org\/license\/bsd-3-clause\/"}],"contacts":[{"name":"Anne Brockmeyer","affiliation":"IFS, UCL, World Bank & CEPR","email":"abrockmeyer@worldbank.org"},{"name":"Reproducibility WBG","affiliation":"World Bank","email":"reproducibility@worldbank.org"}]},"tags":[{"tag":"DOI"},{"tag":"Open Code"},{"tag":"Restricted Data"}],"schematype":"script"}