Resumo

LLAMAS REMBAO, Linda Irene; HUESCA REYNOSO, Luis  e  GUTIERREZ FLORES, Luis. Methodological and Empirical Tax Progressivity Approaches: an Empirical Application for Mexico. Econ: teor. práct [online]. 2020, n.53, pp.121-149.  Epub 12-Nov-2020. ISSN 2448-7481.  https://doi.org/10.24275/etypuam/ne/532020/llamas.

We examine the recent tax progressivity literature related to income inequality, in the international arena as well as in Mexico as a special case. Findings show that most of the empirical evidence lack the application of formal support of comparison over time. Besides, there is a trend of tax progressivity decomposition analysis to identify partial effects on inequality and redistribution. Measurement of progressivity address to local and global methodological approaches; however, there is an absence of non-parametric techniques regardless microdata availability. An empirical application to measure progressivity is carried out using 2006 and 2018 fiscal systems, where evidence provide a robust analysis for policymakers to adjust fiscal policy design under scientific basis.

Palavras-chave : Progressivity; taxes; inequality; redistribution; H22; H20; D31; H23.

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