Abstract

UNDA GUTIERREZ, Mónica. The 2013 tax reform: Mexico’s fiscal and inequality problems. Espiral (Guadalaj.) [online]. 2015, vol.22, n.64, pp.69-99. ISSN 1665-0565.

This article analyzes the Executive’s tax bill, the Legislature’s approved tax bill and the Executive’s decrees made after the legislative process. The tax reform scope, in terms of tax level and tax system progressiveness is discussed in historical perspective. Similarly, some of the Mexican tax system’s problems are addressed. It is suggested that a far-reaching reform should increase tax collection by progressive taxes; should reduce the tax loopholes that characterized the tax system; and should make the Ministry of Finance a more transparent institution.

Keywords : political economy of taxation; tax reform; inequality and tax progressivity; tax transparency; Mexican State branches of power.

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