Average Effective Tax Rates in Mexico
The paper estimates average effective tax rates on consumption, labor and capital income for Mexico, using the method of Mendozaetal. (1994) and related extensions, including two novel refinements. Onaverage, it is found that consumption taxes are roughly between 7 and 14%, whereas labor and capital...
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Formato: | Artículo científico |
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Centro de Investigación y Docencia Económicas, A.C.
2005
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Acceso en línea: | http://www.redalyc.org/articulo.oa?id=32314202 http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=mx/mx-010&d=32314202oai |
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I16-R122-32314202oai |
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institution |
Consejo Latinoamericano de Ciencias Sociales |
institution_str |
I-16 |
repository_str |
R-122 |
collection |
Red de Bibliotecas Virtuales de Ciencias Sociales (CLACSO) |
topic |
Economía y Finanzas effective tax rates consumption tax factor income taxes international tax policy |
spellingShingle |
Economía y Finanzas effective tax rates consumption tax factor income taxes international tax policy Arturo Antón Sarabia Average Effective Tax Rates in Mexico |
topic_facet |
Economía y Finanzas effective tax rates consumption tax factor income taxes international tax policy |
description |
The paper estimates average effective tax rates on consumption, labor and capital income for Mexico, using the method of Mendozaetal. (1994) and related extensions, including two novel refinements. Onaverage, it is found that consumption taxes are roughly between 7 and 14%, whereas labor and capital income taxes are between 8 and 12.5%,and 8.5 and 15%, respectively. Tax estimates are found to be consistent with predictions from theory in general, both for Mexico as well as for a sample of OECD countries. |
format |
Artículo científico Artículo científico |
author |
Arturo Antón Sarabia |
author_facet |
Arturo Antón Sarabia |
author_sort |
Arturo Antón Sarabia |
title |
Average Effective Tax Rates in Mexico |
title_short |
Average Effective Tax Rates in Mexico |
title_full |
Average Effective Tax Rates in Mexico |
title_fullStr |
Average Effective Tax Rates in Mexico |
title_full_unstemmed |
Average Effective Tax Rates in Mexico |
title_sort |
average effective tax rates in mexico |
publisher |
Centro de Investigación y Docencia Económicas, A.C. |
publishDate |
2005 |
url |
http://www.redalyc.org/articulo.oa?id=32314202 http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=mx/mx-010&d=32314202oai |
work_keys_str_mv |
AT arturoantonsarabia averageeffectivetaxratesinmexico |
bdutipo_str |
Repositorios |
_version_ |
1764820422001426433 |