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Efectos del impuesto sobre nóminas en la economía de Nuevo León. Un modelo de precios insumo-producto extendido

Author

Listed:
  • Nelly Cristina Ramírez Grimaldo

    (Universidad Autónoma de Nuevo León, México)

  • Joana Cecilia Chapa Cantú

    (Universidad Autónoma de Nuevo León, México)

  • Juan Rositas Martínez

    (Universidad Autónoma de Nuevo León, México)

Abstract

Se cuantifican los efectos de corto plazo del incremento en la tasa del impuesto sobre nóminas (isn) en nuevo León, de 2 a 3 por ciento en 2013, mediante un modelo de precios insumo-producto exten-dido, calibrado a partir de una mcs de nuevo León con referencia al año 2012. El modelo supone que el incremento del isn es transmitido de manera inmediata y completa hacia los costos y precios, lo que se conoce como traslado hacia adelante. El modelo considera nueve sectores económicos, dos tipos de trabajo, un tipo de capital, un sector externo, un sector del resto de los estados del país, dos niveles de gobierno (estatal y federal) y un hogar representativo. Los resultados indican que el impacto sobre los precios es mayor para los sectores: servicios comunales, sociales y personales; co-mercio, restaurantes y hoteles; y la agricultura. Se estima una reducción del consumo privado por familia de 321.28 pesos anuales.

Suggested Citation

  • Nelly Cristina Ramírez Grimaldo & Joana Cecilia Chapa Cantú & Juan Rositas Martínez, 2023. "Efectos del impuesto sobre nóminas en la economía de Nuevo León. Un modelo de precios insumo-producto extendido," Economía: teoría y práctica, Universidad Autónoma Metropolitana, México, vol. 58(1), pages 121-144, Enero-Jun.
    • Handle: RePEc:ety:journl:v:58:y:2023:i:1:p:121-144
    DOI: 10.24275/ETYPUAM/NE/582023/Ramirez
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    More about this item

    Keywords

    Impuesto sobre nóminas; modelo insumo-producto; economía regional;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • C67 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Input-Output Models
    • Y - Miscellaneous Categories
    • R15 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Econometric and Input-Output Models; Other Methods

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