Abstract

CASARES, Enrique R.; GARCIA S, María Guadalupe; RUIZ G., Lucía A.  and  SOBARZO, Horacio. Distribución del ingreso, impuestos y transferencias en México. Un análisis de equilibrio general aplicado. El trimestre econ [online]. 2015, vol.82, n.327, pp.523-558. ISSN 2448-718X.

This article argues that, given the strong income concentration in Mexico, and the narrowness of the income tax base, it is very difficult to realize a tax reform that is redistributive, and increases tax collection. For that purpose, an applied model of general equilibrium was built, which includes, among some other things: a disaggregation of homes in 10 income levels, the tax and transferring structures of the country, and the productive and consumer spheres. The scenario confirms that to achieve a significant addition in tax collection, and, at the same time, to diminish the income inequality (measured by the Gini coefficient), imply increases of rates and bases, which is difficult to achieve in the present conditions.

Keywords : distribución del ingreso; impuestos; modelo de equilibrio general; transferencias; índice de Gini.

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