The Superfluous Congress

IF 0.4 3区历史学 Q1 HISTORY

MEXICAN STUDIES-ESTUDIOS MEXICANOS Pub Date : 2021-02-01 DOI:10.1525/MSEM.2021.37.1.93

Mónica Unda Gutiérrez

引用次数: 0

Abstract

This paper analyzes the roles played by the legislative, executive, and business sector in Mexico’s 2013 tax reform, drawing on original field-research findings. I examine each of these actors’ influence over the public period of congressional debate, as well as the typically invisible agenda-setting stage and the adoption of executive decrees following the legislative process. I find that Congress remains subordinated to the executive in budgetary matters and that business is more central in shaping the details of the tax bill. The tax reform achieved little, leaving the overall fiscal capacity of the Mexican State largely unchanged.

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多余的国会

本文利用原始的实地研究结果，分析了立法、行政和商业部门在墨西哥2013年税收改革中所扮演的角色。我研究了这些行为者中的每一个对国会辩论公开期的影响，以及典型的隐形议程制定阶段和立法程序后行政法令的通过。我发现国会在预算问题上仍然服从于行政部门，而商业在制定税收法案的细节方面更为重要。税收改革收效甚微，墨西哥州的总体财政能力基本没有变化。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

MEXICAN STUDIES-ESTUDIOS MEXICANOS HISTORY-

CiteScore

0.60

自引率

0.00%

发文量

期刊介绍： The rich cultural production and unique peoples of Mexico--coupled with the country"s complex history, political legacy, social character, economy, and scientific development--lay the foundation for the bilingual Mexican Studies/Estudios Mexicanos, the only U.S. published academic journal of its kind. Journal articles in both English and Spanish are welcomed from a variety of multidisciplinary perspectives and methodologies, comparative analyses notwithstanding. All content published remains focused on the contributions to and knowledge of Mexican studies as a discipline.