Resumo

DELFIN ORTEGA, Odette Virginia; HERNANDEZ BARRIGA, Plinio  e  RAMIREZ SEPULVEDA, Noemí. Analysis of fiscal progressivity in Mexico. A study through the Kakwani index. Anál. econ. [online]. 2024, vol.39, n.102, pp.167-188.  Epub 29-Out-2024. ISSN 2448-6655.  https://doi.org/10.24275/uam/azc/dcsh/ae/2024v39n102/delfin.

The objective of this article is to know the relationship between tax collection and tax progressivity in Mexico. To this aim the progressivity level of Income Tax (IT) and Value Added Tax (VAT) is calculated, using the Kakwani index. These calculations show that IT is a progressive tax, while VAT is a regressive tax. Subsequently, by means of an econometric model, a positive relationship between tax collection and the level of tax progressivity is verified, which means that greater the progressivity, greater the tax collection and viceversa.

Palavras-chave : Tax collection; Tax progressivity; Kakwani index.

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