TY - BOOK AU - Aguilar Camacho,Mario Jesús AU - Barrera Arias,Eduardo AU - Tovar Vega,Alma Rosa AU - Luna Correa,Enrique TI - Impacts of improvements and their contribution to local government PY - 2023///. N1 - 1 N2 - The objective of this article is to present proposals for the optimization of the improvements contribution. It is a kind of Capital Gains Capture Instrument (CGCI), as an innovative and viable financial option for local governments. In this fiscal legal figure, those who directly benefit from a public work - due to the benefit and the increase of the patrimony that they receive -, contribute to part or all of the resources to finance it. The research method combines a qualitative case study. Given the current circumstances of public health, the analysis is based on in-depth interviews with agents, experts, and financial actor UR - https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2022-6-page-121?lang=en&redirect-ssocas=7080 ER -