Reforma fiscal en México
This document reports the results of an applied general equilibrium model built to evaluate the fiscal reform initiative of the Mexican government. Taking public revenues as endogenous and tax rates as exogenous variables, the model incorporates in an explicit manner both the tax structure of the Me...
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| Formato: | Online |
| Idioma: | espanhol |
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El Colegio de México, A.C.
2004
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| Acesso em linha: | https://estudioseconomicos.colmex.mx/index.php/economicos/article/view/174 |
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Estudios Económicos |
| authentication_code | dc |
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| _version_ | 1844256675122380800 |
| author | Sobarzo, Horacio |
| author_facet | Sobarzo, Horacio |
| author_sort | Sobarzo, Horacio |
| category_str_mv |
"Bolivia", "hyperinflation", "economic crisis", "Bolivia", "hiperinflación", "crisis económica"
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| collection | OJS |
| description | This document reports the results of an applied general equilibrium model built to evaluate the fiscal reform initiative of the Mexican government. Taking public revenues as endogenous and tax rates as exogenous variables, the model incorporates in an explicit manner both the tax structure of the Mexican economy and the oil exporting sector as an important source of government revenue. The results confirm that, to a great extent, the so-called fiscal problem in Mexico stems from a low degree of tax compliance, and no so much from variations of the international price of oil. A fiscal reform focusing on the widening of the tax base through a non-zero VAT on food and medicines, does not appear to have strong income distribution impacts. To the extent that developing countries may find strong obstacles to increase tax revenues from taxation of income, these results are important. |
| format | Online |
| id | oai:oai.estudioseconomicos.colmex.mx:article-174 |
| index_str_mv | CONAHCYT LATINDEX PKP Index DORA Redalyc Scielo México Handbook of Latin American Studies (HLAS) JSTOR Dialnet HAPI Ulrich’s International Periodicals Directory Google Scholar IBSS Gale OneFile: Informe Académico Global Issues in Context InfoTracCustom Cengage Learning EconLit Índice bibliográfico Publindex RePEc The Journal of Economic Literature |
| journal | Estudios Económicos |
| language | spa |
| publishDate | 2004 |
| publisher | El Colegio de México, A.C. |
| record_format | ojs |
| Terms_governing_use_and_reproduction_note | Copyright (c) 2018 Estudios Económicos |
| data_source_entry/ISSN | Estudios Económicos de El Colegio de México; 38-vol. 19, no. 2, july-december, 2004; 159-180 Estudios Económicos de El Colegio de México; 38-vol. 19, núm. 2, julio-diciembre, 2004; 159-180 0186-7202 0188-6916 |
| spelling | oai:oai.estudioseconomicos.colmex.mx:article-1742023-02-20T23:40:30Z Fiscal reform in Mexico Reforma fiscal en México Sobarzo, Horacio equilibrium model tax rates exporting VAT D58 modelo de equilibrio tasas impositivas exportación de petróleo IVA D58 This document reports the results of an applied general equilibrium model built to evaluate the fiscal reform initiative of the Mexican government. Taking public revenues as endogenous and tax rates as exogenous variables, the model incorporates in an explicit manner both the tax structure of the Mexican economy and the oil exporting sector as an important source of government revenue. The results confirm that, to a great extent, the so-called fiscal problem in Mexico stems from a low degree of tax compliance, and no so much from variations of the international price of oil. A fiscal reform focusing on the widening of the tax base through a non-zero VAT on food and medicines, does not appear to have strong income distribution impacts. To the extent that developing countries may find strong obstacles to increase tax revenues from taxation of income, these results are important. El artículo reporta los resultados de un modelo de equilibrio general aplicado, construido para evaluar una iniciativa de reforma fiscal del gobierno mexicano. Tomándose los ingresos públicos como endógenos y las tasas impositivas como variables exógenas, el modelo incorpora de forma explícita la estructura impositiva del país y el sector exportador de petróleo, como fuentes importantes de ingreso para el gobierno. Los resultados confirman que el problema fiscal en México radica en el reducido grado de cumplimiento fiscal, y no tanto en las fluctuaciones del precio internacional del petróleo. Una reforma fiscal enfocada a la ampliación de la base impositiva, vía el impuesto al valor agregado (IVA), no parece tener efectos distributivos fuertes. En la medida en que los países en desarrollo normalmente enfrentan dificultades para aumentar los ingresos provenientes de los impuestos directos al ingreso, estos resultados son importantes. El Colegio de México, A.C. 2004-07-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://estudioseconomicos.colmex.mx/index.php/economicos/article/view/174 10.24201/ee.v19i2.174 Estudios Económicos de El Colegio de México; 38-vol. 19, no. 2, july-december, 2004; 159-180 Estudios Económicos de El Colegio de México; 38-vol. 19, núm. 2, julio-diciembre, 2004; 159-180 0186-7202 0188-6916 spa https://estudioseconomicos.colmex.mx/index.php/economicos/article/view/174/176 Copyright (c) 2018 Estudios Económicos |
| spellingShingle | equilibrium model tax rates exporting VAT D58 modelo de equilibrio tasas impositivas exportación de petróleo IVA D58 Sobarzo, Horacio Reforma fiscal en México |
| title | Reforma fiscal en México |
| title_alt | Fiscal reform in Mexico |
| title_full | Reforma fiscal en México |
| title_fullStr | Reforma fiscal en México |
| title_full_unstemmed | Reforma fiscal en México |
| title_short | Reforma fiscal en México |
| title_sort | reforma fiscal en mexico |
| topic | equilibrium model tax rates exporting VAT D58 modelo de equilibrio tasas impositivas exportación de petróleo IVA D58 |
| topic_facet | equilibrium model tax rates exporting VAT D58 modelo de equilibrio tasas impositivas exportación de petróleo IVA D58 |
| url | https://estudioseconomicos.colmex.mx/index.php/economicos/article/view/174 |
| work_keys_str_mv | AT sobarzohoracio fiscalreforminmexico AT sobarzohoracio reformafiscalenmexico |