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The Mexican Tax Burden By Family Income Class

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  • Arthur J. Mann

    (University of Puerto Rico at Mayaguez)

Abstract

Very little statistical research has been done on the overall burden of taxation in Mexico. This article presents estimates by family income class of effective Mexican tax rates in 1975 at the federal and overall levels. Even after adjusting for different income bases and shifting assumptions, what emerges is an essentially proportional tax incidence pattern.

Suggested Citation

  • Arthur J. Mann, 1982. "The Mexican Tax Burden By Family Income Class," Public Finance Review, , vol. 10(3), pages 305-331, July.
  • Handle: RePEc:sae:pubfin:v:10:y:1982:i:3:p:305-331
    DOI: 10.1177/109114218201000302
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    References listed on IDEAS

    as
    1. Solis, Leopoldo, 1971. "Mexican Economic Policy in the Post-war Period: The Views of Mexican Economists," American Economic Review, American Economic Association, vol. 61(3), pages 1-67, June.
    2. Maital, Shlomo, 1975. "Apportionment of Public Goods Benefits to Individuals," Public Finance = Finances publiques, , vol. 30(3), pages 397-416.
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