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Un incremento en la tasa del IVA sobre los alimentos: ¿eficiencia, equidad o recaudación?

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  • Daniel Flores Curiel

    (Facultad de Economía, Universidad Autónoma de Nuevo León.)

Abstract

En este artículo, se elabora un modelo de carácter resolutivo computable para estudiar los efectos que puede tener un incremento en la tasa del IVA sobre alimentos, en México. Se hace una estimación del costo por la ineficiencia que representa tener una tasa de impuestos más baja para los alimentos que para otros bienes. Posteriormente, se hace una estimación del impacto sobre la recaudación tributaria y la distribución del ingreso al adoptar un paquete fiscal que incluya también una transferencia directa de $277 mensuales por familia, para el 30% de las familias más pobres. Los resultados del modelo indican que el costo del sistema fiscal vigente, en términos de eficiencia, es en promedio de $20 mensuales por familia. Por otra parte, el paquete fiscal tendría un efecto mínimo sobre la distribución del ingreso pues reduciría el coeficiente de Gini de 44.97% a 44.68%. En cambio, para los ingresos tributarios, el paquete fiscal representaría un incremento en la recaudación mensual promedio por familia de $288.

Suggested Citation

  • Daniel Flores Curiel, 2003. "Un incremento en la tasa del IVA sobre los alimentos: ¿eficiencia, equidad o recaudación?," Ensayos Revista de Economia, Universidad Autonoma de Nuevo Leon, Facultad de Economia, vol. 0(2), pages 1-14, November.
    • Handle: RePEc:ere:journl:v:xxii:y:2003:i:2:p:1-14
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    File URL: http://www.economia.uanl.mx/revistaensayos/xxii/2/Un_incremento_en_la_tasa_del_IVA.pdf
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    References listed on IDEAS

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    1. Ballard, Charles L, 1988. "The Marginal Efficiency Cost of Redistribution," American Economic Review, American Economic Association, vol. 78(5), pages 1019-1033, December.
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    Cited by:

    1. Luis Huesca & Abdelkrim Araar, 2014. "Progressivity of Taxes and Transfers: the Mexican Case 2012," Cahiers de recherche 1407, CIRPEE.
    2. Luis Huesca, 2017. "Income redistribution and inequality in the Mexican tax-benefit system," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, vol. 36(72), October.

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