Tax Rate of Management Control: The Mexican Income Tax Rates System for Resident and Non-Residents

Enriqueta Mancilla-Rendón, Marcela Astudillo-Moya and Carmen Lozano
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Enriqueta Mancilla-Rendón: Dirección de Investigación, Universidad La Salle México, Ciudad de México 06140, Mexico
Marcela Astudillo-Moya: Instituto de Investigaciones Económicas, UNAM, Ciudad de México 04510, Mexico
Carmen Lozano: Dirección de Investigación, Universidad La Salle México, Ciudad de México 06140, Mexico

Sustainability, 2021, vol. 13, issue 16, 1-14

Abstract: The aim of this study is to show the tax rate of management control of the legislation according to the tax residence of the people who obtain income from wages. The questions considered here are: Is the income tax rate applied to national resident workers and to residents abroad proportionally? Under the same circumstances, in both cases do they pay similar amounts? The empirical analysis was based on the evaluation of the income tax and tax rate of management control in Mexico based on the Suits progressivity index. It was found that, under similar conditions, the amount of the tax to be paid by a resident abroad is less than that paid by a national resident.

Keywords: tax of management control; proportionality–progressivity; tax residence; minimum human right vital (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
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