The Superfluous Congress: Executive Dominance and Business Lobbying in Mexico's 2013 Tax Reform

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.