Resumo

DIAZ GONZALEZ, Eliseo. The reform of the income tax applied to wages. Argumentos (Méx.) [online]. 2013, vol.26, n.71, pp.127-148. ISSN 0187-5795.

This article has as a general framework the tax reform process in Mexico. Within that area studies the variant reform consisting in income tax applied to wages. To this end we consider the main works on the subject, and the situation of fiscal policy; then we estimate the latter extension to direct taxes (wages) and the policy implications.

Palavras-chave : fiscal policy; tax reform; direct taxes; wages.

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