{"type":"script","doc_desc":{"producers":[{"name":"Reproducibility WBG","abbr":"DECDI","affiliation":"World Bank - Development Impact Department","role":"Verification and preparation of metadata"}],"prod_date":"2026-06-04","version":"604"},"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. ","software":[{"name":"Stata","version":"19 MP"},{"name":"Matlab","version":"2024b"}],"scripts":[{"title":"Reproducibility package for Taxing Property In Developing Countries:\nTheory And Evidence From Mexico","date":"2026-06","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":"2026-06-04","abstract":"We 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":"MIT License","uri":"https:\/\/opensource.org\/license\/mit"},{"name":"World Bank IGO Rider","uri":"https:\/\/github.com\/worldbank\/metadata-editor\/blob\/main\/WB-IGO-RIDER.md"}],"contacts":[{"name":"Anne Brockmeyer","affiliation":"IFS, UCL, World Bank & CEPR","email":"abrockmeyer@worldbank.org"},{"name":"Reproducibility WBG","affiliation":"World Bank","email":"reproducibility@worldbank.org"}],"datasets":[{"name":"Targeting of 2014 Property Tax Debt Enforcement Intervention","note":"Source: Treasury of Mexico City\nFilename: ExperimentalDataHabitational.dta, hab 2014.dta","access_type":"Data access was granted directly to the study authors by the data owners. It was obtained with a custom data license that does not allow for redistribution and it is not included in the reproducibility package.\n","citation":"Treasury of Mexico City. Targeting of 2014 Property Tax Debt Enforcement Intervention [dataset]. Accessed 2019."},{"name":"Property Tax Records (Cadaster, Tax Bills, Tax Payments)","access_type":"Data access was granted directly to the study authors by the data owners. It was obtained with a custom data license that does not allow for redistribution and it is not included in the reproducibility package.","citation":"Treasury of Mexico City. Property Tax Records (Cadaster, Tax Bills, Tax Payments) [dataset]. Accessed 2017.","note":"Source: Treasury of Mexico City\nFilename: 2008 01.dta - 2012 06.dta, Completa 2008.dta - Completa 2010.dta, Payments 01 2011.dta -Payments 12 2012.dta"},{"name":"National Survey of Household Income and Expenditure (ENIGH)","uri":" https:\/\/www.inegi.org.mx\/programas\/enigh\/","note":"Source: National Institute of Statistics and Geography (INEGI)\nFilenames: NCV Hogares 2008 concil 2010.dta , NCV Hogares 2014 concil 2010.dta,NCV Concentrado 2008 concil 2010.dta, NCV Concentrado 2014 concil 2010.dta, ncv viviendas 2012 concil 2010.dta","access_type":"Data is publicly available and included in the reproducibility package.","license_uri":"https:\/\/www.inegi.org.mx\/inegi\/terminos.html","license":"INEGI's Terms of Use","citation":"National Institute of Statistics and Geography (INEGI). \"National Institute of Statistics and Geography (INEGI)\" [dataset]. Accessed 2026.  https:\/\/www.inegi.org.mx\/programas\/enigh\/"},{"name":"National Survey of Occupation and Employment (ENOE)","note":"Source: National Institute of Statistics and Geography (INEGI)\nFilenames: 2008trim2_dta.zip, 2010trim2_dta.zip, 2012trim2_dta.zip, 2014trim2_dta.zip","access_type":"Data is publicly available and included in the reproducibility package.","license":"INEGI's Terms of Use","license_uri":"https:\/\/www.inegi.org.mx\/inegi\/terminos.html","citation":"National Survey of Occupation and Employment (ENOE). \"National Institute of Statistics and Geography (INEGI)\" [dataset]. Accessed 2026.  https:\/\/www.inegi.org.mx\/programas\/enigh\/","uri":"https:\/\/www.inegi.org.mx\/programas\/enoe\/"},{"name":"National Survey of Financial Inclusion (ENIF)","note":"Source: National Institute of Statistics and Geography (INEGI)\nFilename: enif_2018_bd_dbf.zip","uri":"https:\/\/www.inegi.org.mx\/contenidos\/programas\/enif\/2018\/microdatos\/enif_2018_bd_dbf.zip.","access_type":"Data is publicly available and included in the reproducibility package.","citation":"National Institute of Statistics and Geography (INEGI). \"National Institute of Statistics and Geography (INEGI)\" [dataset]. Accessed 2026.  https:\/\/www.inegi.org.mx\/programas\/enigh\/","license_uri":"https:\/\/www.inegi.org.mx\/inegi\/terminos.html","license":"INEGI's Terms of Use"},{"note":"Source: National Institute of Statistics and Geography (INEGI)\nFilename: envi2014_bd_dbf.zip","name":"National Housing Survey (ENVI) 2014","uri":"https:\/\/www.inegi.org.mx\/programas\/envi\/2014\/","access_type":"Data is publicly available and included in the reproducibility package.","license":"INEGI's Terms of Use","license_uri":"https:\/\/www.inegi.org.mx\/inegi\/terminos.html","citation":"National Institute of Statistics and Geography (INEGI). \"National Housing Survey (ENVI) 2020\" [dataset]. Accessed 2026.  https:\/\/www.inegi.org.mx\/programas\/enigh\/"},{"name":"Mexico City Postal Codes data","note":"Source: Agencia Digital de Innovaci\u00b4on P\u00b4ublica. (2024)\nFilenames: codigos-postales-de-la-cdmx.shp","uri":"https:\/\/datos.cdmx.gob.mx\/dataset\/codigos-postales-de-la-cdmx. ","access_type":"Data is publicly available and included in the reproducibility package.","citation":"National Institute of Statistics and Geography (INEGI). \"National Housing Survey (ENVI) 2020\" [dataset]. Accessed 2026.  https:\/\/www.inegi.org.mx\/programas\/enigh\/","license_uri":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/deed.es","license":"CC BY 4.0"},{"name":"Google Trends Search Index (\u201dpredial\u201d)","note":"Source: Google Trends\nFilename: GoogleTrends.dta","uri":"https:\/\/trends.google.com\/trends\/","license_uri":"https:\/\/policies.google.com\/terms?hl=en","license":"Google Terms of Service","access_type":"Data is publicly available and included in the reproducibility package.","citation":"Google Trends. \"Google Trends Search Index (\u201dpredial\u201d)\" [dataset]. Accessed 2026. https:\/\/www.google.com\/trends"},{"name":"International Survey on Revenue Administration (ISORA)","uri":"https:\/\/data.imf.org\/en\/datasets\/ISORA:ISORA_LATEST_DATA_PUB","note":"Source: The International Monetary Fund (IMF)\nFilenames: 6A Return Filing20162017.xlsx, 9B Third Party Data Interventions an20162017.xlsx","license_uri":"https:\/\/data.imf.org\/en\/Datasets\/RAFIT-Consolidated\/Terms-and-Conditions","access_type":"Data is publicly available and included in the reproducibility package.","citation":"The International Monetary Fund (IMF). \"International Survey on Revenue Administration (ISORA)\" [dataset]. Accessed 2026. https:\/\/data.imf.org\/en\/datasets\/ISORA:ISORA_LATEST_DATA_PUB"},{"name":"Global Findex Database 2025","note":"Source: World Bank\nFilenames: GlobalFindex2025.dta, micro mex.dta","uri":"https:\/\/microdata.worldbank.org\/index.php\/catalog\/3238","license_uri":"https:\/\/microdata.worldbank.org\/terms-of-use#open_access","access_type":"Data is publicly available and included in the reproducibility package.","license":"Open access","citation":"World Bank. \"Global Findex Database 2025\" [dataset]. Accessed 2026. https:\/\/microdata.worldbank.org\/index.php\/catalog\/3238"},{"name":"World Revenue Longitudinal Data","uri":"https:\/\/www.imf.org\/en\/topics\/fiscal-policies\/world-revenue-longitudinal-database","note":"Source: The International Monetary Fund (IMF)\nFilename: imf world.dta","access_type":"Data is publicly available and included in the reproducibility package.","license_uri":"https:\/\/data.imf.org\/en\/Datasets\/RAFIT-Consolidated\/Terms-and-Conditions","citation":"The International Monetary Fund (IMF). \"World Revenue Longitudinal Data\" [dataset]. Accessed 2026. https:\/\/microdata.worldbank.org\/index.php\/catalog\/3238"},{"name":"World Bank Atlas Country Classification","uri":"https:\/\/databankfiles.worldbank.org\/public\/ddpext download\/site-content\/OGHIST.xls.","note":"Source: World Bank\nFilename: OGHIST.xls","access_type":"Data is publicly available and included in the reproducibility package.","license_uri":"https:\/\/www.worldbank.org\/en\/about\/legal\/terms-of-use-for-datasets","license":"CC BY 4.0 license","citation":"World Bank. \"World Bank Atlas Country Classification\" [dataset]. Accessed 2026. https:\/\/databankfiles.worldbank.org\/public\/ddpext download\/site-content\/OGHIST.xls."},{"name":"World Development Indicators","note":"Source: World Bank\nFilenames: Data Extract From World Development Indicators,WDI_1002_1, WDI_0930_1","access_type":"Data is publicly available and included in the reproducibility package.","uri":"https:\/\/databank.worldbank.org\/source\/world-development-indicators","license_uri":"https:\/\/www.worldbank.org\/en\/about\/legal\/terms-of-use-for-datasets","license":"CC BY 4.0 license","citation":"World Bank. \"World Development Indicators\" [dataset]. Accessed 2026. https:\/\/databank.worldbank.org\/source\/world-development-indicators"}],"reproduction_instructions":" Users will only be able to run the portion of the analysis that uses publicly available data included in the replication package. To reproduce that portion, a replicator must:\n1. Update Directory Paths: Open `_Main.do` and update the global directory path on line 33 to match your local directory. Locate the MATLAB executable on the local machine and add its path to line 65 of `_Main.do`.\n2. Run the Package: Execute `_Main.do`. The outputs will be generated in the `outputs` folder.\nBecause access to the restricted data will not be possible for most users, this package includes all code and outputs used in the analysis for transparency. These files can be used to validate and review the results presented in the paper.","technology_requirements":"Run time: 3 hours","technology_environment":"Paper exhibits were reproduced on a computer with the following specifications:\n\u2022 OS: Windows 11 Enterprise\n\u2022 Processor: INTEL(R) XEON(R) PLATINUM 8562Y+ (2.80 GHz) (2 processors)\n\u2022 Memory available: 32 GB"},"datacite":{"creators":[{"givenName":"Anne","familyName":"Brockmeyer","nameType":"Personal","affiliation":[{"name":"IFS, UCL, World Bank & CEPR","affiliationIdentifierScheme":"ROR","schemeUri":"https:\/\/ror.org"}]},{"givenName":"Alejandro","familyName":"Estefan","nameType":"Personal","affiliation":[{"name":"University of Notre Dame","affiliationIdentifierScheme":"ROR","schemeUri":"https:\/\/ror.org"}]},{"givenName":"Karina Ram\u00edrez","familyName":"Arras","nameType":"Personal","affiliation":[{"name":"Secretar\u00eda de Hacienda","affiliationIdentifierScheme":"ROR","schemeUri":"https:\/\/ror.org"}]},{"givenName":"Juan Carlos Su\u00e1rez","familyName":"Serrato","nameType":"Personal","affiliation":[{"name":"Stanford GSB & NBER","affiliationIdentifierScheme":"ROR","schemeUri":"https:\/\/ror.org"}]}],"titles":[{"lang":"en","title":"Reproducibility package for Taxing Property In Developing Countries:\nTheory And Evidence From Mexico"},{"title":"PP_MEX_2026_604","titleType":"Other"}],"publisher":"World Bank","publicationYear":"2026","types":{"resourceType":"Reproducibility package","resourceTypeGeneral":"Other"},"url":"https:\/\/reproducibility.worldbank.org\/index.php\/catalog\/study\/PP_MEX_2026_604","language":"en"},"tags":[{"tag":"DOI"},{"tag":"Open Code"},{"tag":"Restricted Data"}],"schematype":"script"}