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Significance analysis to the Value-Added Tax increments for the border region of Quintana Roo from 2003 to 2015

Author

Listed:
  • Sergio Lagunas Puls

    (Universidad del Caribe, Mexico)

  • Alejandra Almeida Baeza

    (Universidad Juarez Autonoma de Tabasco, Mexico)

Abstract

From 1995 to 2009, the border regions, which included Quintana Roo, enjoyed a preferential Value-Added Tax (vat) rate of 10% while the rest of the country had a 15% rate; later, since 2010 and until 2013, the vat rate for border regions was increased to 11%; at the end of that year, the President of Mexico presented the Law initiative to generalize the rate nationally to 16%, arguing that an ideal design would be one in which there were neither preferential exceptions nor treatments. The main objective of this work is to evaluate if the rate changes in Quintana Roo can be considered significant; to accomplish that, classic methods of significance will be applied, but contrasted with tests for the typified difference of the average, fundamental parameters of the meta-analysis.

Suggested Citation

  • Sergio Lagunas Puls & Alejandra Almeida Baeza, 2019. "Significance analysis to the Value-Added Tax increments for the border region of Quintana Roo from 2003 to 2015," EconoQuantum, Revista de Economia y Finanzas, Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas, Departamento de Metodos Cuantitativos y Maestria en Economia., vol. 16(2), pages 43-64, Julio-Dic.
    • Handle: RePEc:qua:journl:v:16:y:2019:i:2:p:43-64
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    References listed on IDEAS

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    2. Wallace E. Oates & Wallace E. Oates, 2004. "An Essay on Fiscal Federalism," Chapters, in: Environmental Policy and Fiscal Federalism, chapter 22, pages 384-414, Edward Elgar Publishing.
    3. Davis, Lucas W., 2011. "The Effects of Preferential Vat Rates Near International Borders: Evidence From Mexico," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(1), pages 85-104, March.
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    More about this item

    Keywords

    Value-added tax; fiscal collection; tax collecting efficiency.;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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