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Impact of Income Taxes on Wages. A Non Parametric Analysis of the Mexican Case

Author

Listed:
  • Linda Irene Llamas Rembao

    (Centro de Investigación en Alimentación y Desarrollo (CIAD))

  • Luis Huesca Reynoso

    (Centro de Investigación en Alimentación y Desarrollo (CIAD))

  • José Javier González

    (Universidad de Sonora (UNISON))

Abstract

El objetivo del trabajo es medir el efecto del impuesto sobre la renta en los salarios en México en función del sexo y las horas trabajadas. Realizamos microsimulación de la carga impositiva de los asalariados formales y utilizamos un método no paramétrico para evitar asumir una relación funcional de las variables, mediante el uso de la función kernel Gaussiana. Los resultados muestran que la carga impositiva solo recae en el 60 por ciento de los asalariados. Los hombres soportan una mayor carga tributaria que las mujeres y un aumento en las horas de trabajo no causa un aumento significativo en el pago del impuesto. Se recomienda establecer estrategias a favor de mejores salarios que permita incrementar la recaudación. La limitante del estudio es que no considera la incidencia de impuestos de sociedades o trabajadores por cuenta propia. La originalidad es ofrecer una medición alternativa del ISR teniendo en cuenta los salarios y las horas de trabajo sin establecer condiciones a priori entre ellos. Se concluye que un mercado laboral de bajos salarios no contribuirá al fortalecimiento de los ingresos públicos.

Suggested Citation

  • Linda Irene Llamas Rembao & Luis Huesca Reynoso & José Javier González, 2019. "Impact of Income Taxes on Wages. A Non Parametric Analysis of the Mexican Case," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 14(1), pages 79-94, Enero-Mar.
    • Handle: RePEc:imx:journl:v:14:y:2019:i:1:p:79-94
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    References listed on IDEAS

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    More about this item

    Keywords

    Tax burden; Income taxes; Wages; Non-parametric analysis; Redistribution;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • J31 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Wage Level and Structure; Wage Differentials
    • C14 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Semiparametric and Nonparametric Methods: General
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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