Resumen

CARDENAS RODRIGUEZ, Oscar J.  y  LUNA LOPEZ, Francisco Javier. Educational Costs. A Financial Approach to Basic Education. Gest. polít. pública [online]. 2007, vol.16, n.2, pp.261-279. ISSN 1405-1079.

Given real resources decrease to finance educative costs, it is proposed establishing a special contribution that grants federative entities additional resources in order to finance their basic education expenditures. The nature of distribution scheme to be considered generates incentives so the subnational governments increase their disbursements in basic education. It is estimated that if this contribution had been settled down in the fiscal year of 2006, with a rate of 5% it would had collected 61,779.0 million pesos.

Palabras llave : financing education; tributary policies.