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Abordajes metodológicos y empíricos de la progresividad tributaria: una aplicación para el sistema fiscal de México

Author

Listed:
  • Linda Irene Llamas Rembao

    (Departamento de Economía, Universidad Estatal de Sonora)

  • Luis Huesca Reynoso

    (Centro de Investigación en Alimentación y Desarrollo (CIAD) de Sonora)

  • Luis Gutiérrez Flores

    (Centro de Investigaciones Socioeconómicas de la Universidad Autónoma de Coahuila, México)

Abstract

Se expone la literatura reciente en el análisis de la progresividad impositiva y su vínculo con la desigualdad en la distribución del ingreso, a nivel internacional y en México. Numerosas investigaciones carecen de un soporte formal de comparación en el tiempo y existe una tendencia en la descomposición de la progresividad por tipos impositivos y su efecto parcial en la desigualdad y/o efecto redistributivo. Los abordajes metodológicos atienden a los enfoques local y global de la progresividad; sin embargo, no existe un uso recurrente de técnicas no paramétricas pese a la disponibilidad de microdatos. Finalmente, la revisión empírica y metodológica ofrece diversas herramientas de análisis para el diseño de políticas fiscales con sólido fundamento científico.

Suggested Citation

  • Linda Irene Llamas Rembao & Luis Huesca Reynoso & Luis Gutiérrez Flores, 2020. "Abordajes metodológicos y empíricos de la progresividad tributaria: una aplicación para el sistema fiscal de México," Economía: teoría y práctica, Universidad Autónoma Metropolitana, México, vol. 53(2), pages 121-150, Julio-Dic.
    • Handle: RePEc:ety:journl:v:53:y:2020:i:2:p:121-150
    DOI: 10.24275/ETYPUAM/NE/532020/Llamas
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    More about this item

    Keywords

    Progresividad; impuestos; desigualdad; redistribución;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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