Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis
AbstractThis paper 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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Bibliographic InfoPaper provided by Tecnológico de Monterrey, Campus Ciudad de México in its series EGAP Working Papers with number 2011-01.
Date of creation: Jun 2011
Date of revision:
Mexico; microsimulation models; tax reforms; incidence; social welfare; inequality;
Other versions of this item:
- Absalón, Carlos & Urzúa, Carlos M., 2012. "Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis," EGAP Chapters, in: Fiscal Inclusive Development: Microsimulation Models for Latin America Tecnológico de Monterrey, Campus Ciudad de México.
- C65 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Miscellaneous Mathematical Tools
- C88 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Other Computer Software
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
- I31 - Health, Education, and Welfare - - Welfare and Poverty - - - General Welfare
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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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