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Estudios sociales (Hermosillo, Son.)

Print version ISSN 0188-4557

Abstract

VARGAS TELLEZ, César Octavio. ¿Es redistributivo el sistema fiscal en México? La experiencia de 1984-2002. Estud. soc [online]. 2010, vol.18, n.35, pp.53-99. ISSN 0188-4557.

This paper has calculated the Mexican family tax burden for every kind of taxes. The period studied take account almost twenty years, from 1984 to 2002 which cover the structural change suffered by the Mexican economy. The approach was based on micro-data, basically the National House-hold Surveys (ENIGH). Since, there are not continue surveys about Mexican families, were employed four years (1984, 1989, 1996 and 2002) to capture a dynamic behavior. As well, were calculated the progressivity degree for every kind of taxes, through inequality indexes such Concentration and Kakwani. By other side the tax redistributive impact was estimated applying Reynolds-Smolensky Index. In accordance with the results the whole tax system is lightly progressive, almost neutral; where such proggresivity is found exclusively on the personnel income. Disaggregating, the direct taxes registered certain progressivity while the indirect taxes were significative regressive. Finally was simulated an increase for the vat rate with two possible scenarios, the fist one with a reduced tax of 6% for food and medicines, and the second one, with a general rate of 10%. The result, cast a vat system 50% less progressive, and a bigger burden tax for low income families, with only a 26% more collected.

Keywords : tax incidence; redistribution; progressivity; microdata; Mexican household.

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