Abstract

CASARES, Enrique R.; GARCIA-SALAZAR, María Guadalupe  and  SOBARZO, Horacio. Las Matrices de Contabilidad Social como base de datos y soporte de modelos multisectoriales. EconoQuantum [online]. 2017, vol.14, n.1, pp.119-142. ISSN 2007-9869.

The paper argues the usefulness of social accounting matrices for the study of structural adjustment problems. Using the case of Mexico, 2003, we show, step by step, the construction of a social accounting matrix. The matrix emphasizes the structure of taxes, government transfers and income distribution. By mean of a general equilibrium model, and in order to show a precise application of this data set, we present a simulation of a fiscal reform with government transfers to households with the lower income level. We show how difficult it is to achieve a fiscal reform with high fiscal collection and redistributive in Mexico.

Keywords : Social accounting matrix; taxes; government transfers; income distribution; general equilibrium model.

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