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Impactos distributivos sobre los hogares de la reforma fiscal 2010 en México

Author

Listed:
  • Absalón, Carlos

    (Benemérita Universidad Autónoma de Puebla)

  • Urzúa, Carlos M.

    (Tecnológico de Monterrey, Campus Ciudad de México)

Abstract

El trabajo analiza los impactos en la distribución del ingreso y la progresividad de la reforma fiscal de 2010 en México, empleando para ello modelos de microsimulación del ISR y del IVA, y los resultados se comparan con el estado que guardaban los hogares bajo el esquema fiscal 2008. Se observa que el esquema tributario aprobado para 2010, considerando tanto la estructura de impuestos directos como los indirectos, tiene una relativa tendencia a la progresividad, la cual supera al esquema vigente en 2008. Sin embargo, resulta evidente que la progresividad se basa fundamentalmente en la estructura de los impuestos directos (ISR), ya que los impuestos indirectos (IVA e IEPS) resultaron particularmente regresivos.

Suggested Citation

  • Absalón, Carlos & Urzúa, Carlos M., 2013. "Impactos distributivos sobre los hogares de la reforma fiscal 2010 en México," EGAP Working Papers 2013-01, Tecnológico de Monterrey, Campus Ciudad de México.
    • Handle: RePEc:ega:docume:201301
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    File URL: http://alejandria.ccm.itesm.mx/egap/documentos/EGAP-2013-01.pdf
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    More about this item

    Keywords

    Incidencia fiscal; progresividad; redistribución; impuestos; microdatos; modelos de microsimulación;
    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
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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