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América Latina en la historia económica
On-line version ISSN 2007-3496Print version ISSN 1405-2253
Abstract
MOLINA, María del Ángel. The Establishment of VAT in Mexico: A Political-economic Problem, 1968-1980. Am. Lat. Hist. Econ [online]. 2020, vol.27, n.1, e987. Epub Feb 12, 2020. ISSN 2007-3496. https://doi.org/10.18232/alhe.987.
This article attempts to explain the establishment of the value added tax (vat) in Mexico with emphasis on political problems that the Mexican federation faced with diverse actors (states y taxpayers), and on the way in which the economic scenario allowed or hindered its imposition. It is argued that the conflict over the distribution of taxation faculties between the federation and the states delayed the establishing of vat up to 1980. It is also argued the idea that the recovery that the Mexican economy presented in 1978 with regard to oil revenues, and that the problems that would imply with the private initiative to modify direct taxation even though the economic scenario was no longer adequate for 1979-1980 made possible to establish vat.
Keywords : public treasury; taxation; tax reforms; VAT.