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Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis

In: Fiscal Inclusive Development: Microsimulation Models for Latin America

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Author Info

  • Absalón, Carlos

    ()
    (Benemérita Universidad Autónoma de Puebla)

  • Urzúa, Carlos M.

    ()
    (Tecnológico de Monterrey, Campus Ciudad de México)

Abstract

This chapter starts with a description of the main features of the current Mexican tax system and of a (minor) tax reform that took place in 2010, when the government tried to correct for a drastic fall in its revenues because of the economic collapse in 2009. It then describes in a detailed way a microsimulation model, which is made of three modules: for direct taxes, for indirect taxes, and for welfare indexes. Subsequently, it exemplifies the use of the model by examining the welfare and revenue impacts of the 2010 reform.

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File URL: http://alejandria.ccm.itesm.mx/egap/documentos/CAP-2012-01.pdf
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This chapter was published in:

  • Urzúa, Carlos M. (ed.), 2012. "Fiscal Inclusive Development: Microsimulation Models for Latin America," EGAP Books, Tecnológico de Monterrey, Campus Ciudad de México, number 201202, November.
    This item is provided by Tecnológico de Monterrey, Campus Ciudad de México in its series EGAP Chapters with number 201201.

    Handle: RePEc:ega:capitu:201201

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    Web page: http://www.ccm.itesm.mx/egap/
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    Related research

    Keywords: Mexico; microsimulation models; tax reforms; incidence; social welfare; inequality;

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    1. Cárdenas, Óscar & Ventosa-Santaulària, Daniel & Gómez, Manuel, 2008. "Elasticidad ingreso de los impuestos federales en México. Efectos en la recaudación federal participable," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(298), pages 519-531, abril-jun.
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