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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Autor principal: Arturo Antón Sarabia
Formato: Artículo científico
Publicado: Centro de Investigación y Docencia Económicas, A.C. 2005
Materias:
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
Aporte de:
id I16-R122-32314202oai
record_format dspace
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
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