Inequidad en el impuesto inmobiliario: análisis multicriterio (CRITIC) del valor catastral de vivienda en Mazatlán

Abstract

TThe present document reports the results obtained from the spatial and CRITIC multi-criteria analysis performed to 1062 houses and the variables conforming the Cadastral Value of each one within the Cadastral Housing Categories ranging from M2 to M7 in Mazatlán, Sinaloa, Mexico. The weighting and the information for each criterion was obtained and used to analyze the current influence of each variable and how these allow to demonstrate the existence of inequity when obtaining the cadastral value of housing.