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Capacidad redistributiva de los gastos fiscales en el contexto de la polarización del ingreso en México, 2008-2012

Author

Listed:
  • José Luis Manzanares Rivera.

    (El Colegio de la Frontera Norte.)

Abstract

El presente trabajo busca abordar el concepto de gasto fiscal a partir del caso del impuesto negativo por enajenación de gasolinas y diesel en México para destacar su potencial redistributivo y analizar el comportamiento territorial de los niveles de polarización económica en el marco de la asignación presupuestal de aportaciones federales de corte social. Se aplican métodos de estimación no paramétrica a los microdatos de la Encuesta Nacional de Ingresos y Gastos de los Hogares, para el periodo 2008-2012. Los resultados sugieren que el gasto fiscal implícito en la tasa negativa del Impuesto Especial sobre Producción y Servicios a la gasolina y el diesel tiene un potencial redistributivo equivalente a una reducción del índice de polarización de Duclos, Esteban y Ray, de IDER ˜ 0.26 a IDER ˜ 0.23. Por otra parte, se detecta un patrón de extrema inequidad desde Michoacán hasta Veracruz y Tamaulipas, conformando un cinturón de polarización.

Suggested Citation

  • José Luis Manzanares Rivera., 2016. "Capacidad redistributiva de los gastos fiscales en el contexto de la polarización del ingreso en México, 2008-2012," Economía: teoría y práctica, Universidad Autónoma Metropolitana, México, vol. 45(2), pages 67-96, Julio-Dic.
    • Handle: RePEc:ety:journl:v:45:y:2016:i:2:p:67-96
    DOI: 10.24275/ETYPUAM/NE/452016/Manzanares
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    More about this item

    Keywords

    gastos fiscales; inequidad; aportaciones federales; Ramo 33; presupuesto.;
    All these keywords.

    JEL classification:

    • C15 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Statistical Simulation Methods: General
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H53 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Welfare Programs

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