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Tax–Benefit Incidence. The Mexican experience during the last twenty years

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  • César Octavio Vargas-Téllez

    (Universidad Autónoma Metropolitana)

Abstract

This paper presents a tax-benefit incidence analysis for a large time period. The objective is to know if has been income redistribution across Mexican households during the last twenty years, since during this period the Mexican economy has suffered important structural changes and as well its public policies. The analysis is based on four National Income Surveys, thus combining microdata, and inequality and redistributive indexes was possible to distinguish the progressivity degree for every kind of taxes and transfers, and once calculated the tax and transfers vectors was possible to have a redistributive net vector by decil. Thus, were calculated the net transfers across the Mexican families after fiscal policies and its inequality improvements.

Suggested Citation

  • César Octavio Vargas-Téllez, 2009. "Tax–Benefit Incidence. The Mexican experience during the last twenty years," Working Papers 144, ECINEQ, Society for the Study of Economic Inequality.
    • Handle: RePEc:inq:inqwps:ecineq2009-144
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    File URL: http://www.ecineq.org/milano/WP/ECINEQ2009-144.pdf
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    References listed on IDEAS

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    3. Chu, K.-y. & Davoodi, H. & Gupta, S., 2000. "Income Distribution and Tax, and Government Social Spending Policies in Developing Countries," Research Paper 214, World Institute for Development Economics Research.
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    6. Brigitte Buhmann & Lee Rainwater & Guenther Schmaus & Timothy M. Smeeding, 1988. "Equivalence Scales, Well‐Being, Inequality, And Poverty: Sensitivity Estimates Across Ten Countries Using The Luxembourg Income Study (Lis) Database," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 34(2), pages 115-142, June.
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    8. Chu, Ke-young & Davoodi, Hamid & Gupta, Sanjeev, 2003. "Income distribution and tax, and government social spending policies in developing countries," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34918, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Mexico; tax; benefit; incidence; inequality; redistribution.;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H53 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Welfare Programs
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs

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