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Análisis trimestral de la complejidad legal de la Ley del Impuesto al Valor Agregado en el periodo de 1978 a 2016

Author

Listed:
  • Moreno, Javier

    (Universidad Anahuac)

  • Beltrán, Jaime

    (Instituto Tecnológico Superior de Pánuco)

  • Mata, Leovardo

    (Universidad Autónoma Metropolitana Universidad Autónoma de Puebla)

Abstract

Se estudia la complejidad legal a través del modelo de Katz y Bommarito, de la ley del impuesto al valor agregado, desde su versión original publicada en 1978, hasta la versión vigente actualmente (2016). Los datos revelan que la ley se ha vuelto más compleja a través del tiempo, en términos de las variables estructura, entropía e interdependencia; utilizadas en el estudio para conformar el índice de complejidad./ Through the Katz and Bommarito’s model, we studied the legal complexity of the Value Added Tax Law, from its original version published on 1978, until the current version (2016). The data reveals that the Law became more complex over time, in terms of structure, entropy and interdependence, the variables considered by this study for measuring legal complexity.

Suggested Citation

  • Moreno, Javier & Beltrán, Jaime & Mata, Leovardo, 2017. "Análisis trimestral de la complejidad legal de la Ley del Impuesto al Valor Agregado en el periodo de 1978 a 2016," Panorama Económico, Escuela Superior de Economía, Instituto Politécnico Nacional, vol. 12(24), pages 65-90, Primer se.
    • Handle: RePEc:ipn:panora:v:12:y:2017:i:24:p:65-90
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    More about this item

    Keywords

    complejidad legal; impuesto al valor agregado./ legal complexity; value added tax.;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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