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Igualdad y eficiencia: Un recuento de esquemas tributarios para México

Author

Listed:
  • Urzúa, Carlos M.

    (Tecnológico de Monterrey, Campus Ciudad de México)

Abstract

This work surveys possible tributary schemes that might complement or substitute part of the fiscal structure that currently exists in Mexico. Some of the schemes are audacious, as it is the case of the progressive consumption tax, and other reasonable and plausible ones, as it is the case of the Tobin tax on speculative capital flows.

Suggested Citation

  • Urzúa, Carlos M., 2003. "Igualdad y eficiencia: Un recuento de esquemas tributarios para México," EGAP Working Papers 2004-01, Tecnológico de Monterrey, Campus Ciudad de México.
    • Handle: RePEc:ega:docume:200401
    as

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    File URL: http://alejandria.ccm.itesm.mx/egap/documentos/EGAP-2004-01.pdf
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    References listed on IDEAS

    as
    1. Carlos M. Urzúa, 2001. "Welfare consequences of a recent tax reform in Mexico," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, vol. 16(1), pages 57-72.
    2. James Tobin, 1978. "A Proposal for International Monetary Reform," Eastern Economic Journal, Eastern Economic Association, vol. 4(3-4), pages 153-159, Jul/Oct.
    3. Joel Slemrod & Jon Bakija, 2004. "Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes," MIT Press Books, The MIT Press, edition 3, volume 1, number 026269302x, April.
    4. Laurence S. Seidman, 1997. "A Progressive Consumption Tax," Challenge, Taylor & Francis Journals, vol. 40(6), pages 63-84, November.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Urzúa, Carlos M., 2012. "Cinco propuestas en materia tributaria," EGAP Working Papers 2012-03, Tecnológico de Monterrey, Campus Ciudad de México.

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    More about this item

    Keywords

    consumption tax; Tobin tax; cash flow taxation; impuesto al consumo; impuesto al flujo; impuesto Tobin;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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