Mexico: Tax on Cash Deposits and 2007 Fiscal Reform, taking on the informal Sector?

This article takes as reference the approval of the Cash Deposit Tax as a way to give us a chanceto understand the problem it represents in terms of fiscal finance. There are ample economic unregulated activities upon which the government imposes taxes. We ask: What does it mean and why it is decide...

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Detalles Bibliográficos
Autor principal: Moreno Luna, Salvador
Formato: Artículo publishedVersion Artículo revisado por pares
Lenguaje:Español
Publicado: Facultad de Ciencias Políticas y Sociales 2015
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Acceso en línea:http://revistas.unam.mx/index.php/rel/article/view/47777
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=mx/mx-047&d=article47777oai
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Sumario:This article takes as reference the approval of the Cash Deposit Tax as a way to give us a chanceto understand the problem it represents in terms of fiscal finance. There are ample economic unregulated activities upon which the government imposes taxes. We ask: What does it mean and why it is decided to use an indirect tax mechanism on cash deposits to levy more money in a 2007 political context?