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Comparison of fiscal system progressivity over time: theory and application in Mexico

Luis Huesca and Abdelkrim Araar

Estudios Económicos, 2016, vol. 31, issue 1, 3-45

Abstract: Assessing the progressivity of a fiscal system is relevant to develop a global idea on the extent of redistribution. We analyze the evolution of how fiscal policy affects the design of a fiscal system, as well as its progressivity over time. We assess the dynamics of progressivity during the period 2002-2012. This work adopts a non-parametric approach to measure the progressivity of taxes and transfers in Mexico, using a common support of comparison. Progressivity increased and high levels of polarization and inequality generate a non-negligible impact on its level when the common support of comparison is applied.

Keywords: fiscal system; progressivity; inequality; polarization (search for similar items in EconPapers)
JEL-codes: D63 E62 I32 O12 (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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