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Economic Development and Tax Structure Change: Mexico, 1895-1975

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  • Arthur J. Mann

    (International Labour Office)

Abstract

The relationship between economic development and tax structure change has generally been analyzed on the basis of cross-sectional data. This article looks at the relationship from a time series point of reference, taking the example of Mexico from 1895 to 1975. The regression equations find numerous statistically significant associations between the dependent variable, revenue/tax ratios and different tax categories, and the explanatory variables which represent proxies for economic development.

Suggested Citation

  • Arthur J. Mann, 1980. "Economic Development and Tax Structure Change: Mexico, 1895-1975," Public Finance Review, , vol. 8(3), pages 291-306, July.
    • Handle: RePEc:sae:pubfin:v:8:y:1980:i:3:p:291-306
    DOI: 10.1177/109114218000800303
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    References listed on IDEAS

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    1. Lotz, Joergen R & Morss, Elliott R, 1970. "A Theory of Tax Level Determinants for Developing Countries," Economic Development and Cultural Change, University of Chicago Press, vol. 18(3), pages 328-341, April.
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