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Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis

In: Fiscal Inclusive Development: Microsimulation Models for Latin America

Author

Listed:
  • Absalón, Carlos

    (Benemérita Universidad Autónoma de Puebla)

  • Urzúa, Carlos M.

    (Tecnológico de Monterrey, Campus Ciudad de México)

Abstract

This chapter starts with a description of the main features of the current Mexican tax system and of a (minor) tax reform that took place in 2010, when the government tried to correct for a drastic fall in its revenues because of the economic collapse in 2009. It then describes in a detailed way a microsimulation model, which is made of three modules: for direct taxes, for indirect taxes, and for welfare indexes. Subsequently, it exemplifies the use of the model by examining the welfare and revenue impacts of the 2010 reform.

Suggested Citation

  • Absalón, Carlos & Urzúa, Carlos M., 2012. "Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis," EGAP Chapters, in: Urzúa, Carlos M. (ed.), Fiscal Inclusive Development: Microsimulation Models for Latin America, Tecnológico de Monterrey, Campus Ciudad de México.
    • Handle: RePEc:ega:capitu:201201
    as

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    File URL: http://alejandria.ccm.itesm.mx/egap/documentos/CAP-2012-01.pdf
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    References listed on IDEAS

    as
    1. Cárdenas, Óscar & Ventosa-Santaulària, Daniel & Gómez, Manuel, 2008. "Elasticidad ingreso de los impuestos federales en México. Efectos en la recaudación federal participable," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(298), pages 519-531, abril-jun.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Mexico; microsimulation models; tax reforms; incidence; social welfare; inequality;
    All these keywords.

    JEL classification:

    • C65 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Miscellaneous Mathematical Tools
    • C88 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Other Computer Software
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • I31 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General Welfare, Well-Being

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