We develop a model with optimal shares of intergovernmental transfers. and we apply a simulation analysis of our model for the case of Mexico. The main outcomes of this paper are as follows: First. we provide optimal shares of intergovernmental funds to be allocated in each state considering the regional distribution of the benefits of local public spending in Mexico. https://thegreensjunglebeautyshops.shop/product-category/all-over-face-pencil/