Abstract

RAMIREZ CEDILLO, Eduardo. VAT Generalization: An Option for Mexico?. Rev. mex. cienc. polít. soc [online]. 2013, vol.58, n.219, pp.75-101. ISSN 0185-1918.

Given poor tax collection in Mexico -which has registered an average of 10 to 11 percent of the GDP over the last 10 years, while spending has remained around 20 percent-, fiscal reform has been a recurring issue in public debates. In this context, the vat generalization appears as a major option for the country. Nonetheless, its viability has been caught in a discussion tinged with dogmatic hues. This paper presents some important elements that should be taken into account in the debate regarding a generalization of the vat. If the argument for not generalizing this tax is based on the tax's regressive turn, it should then be stressed that current tax structure has created a situation of greater inequality in terms of the recipients of the support.

Keywords : tax policy; Tax Reform; vat; distribution; inequality; Mexico.

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