ECONOMIC IMPACT OF TAX APPLIED TO NON-CORE HIGY CALORIE FOODS IN BAKERY, IMPACTO ECONOMICO DEL IMPUESTO APLICADO A ALIMENTOS NO BASICOS CON ALTO CONTENIDO CALORICO EN EL GIRO DE PANADERIA

Jose de Jesus Moreno Neri, Virginia Guadalupe Lopez Torres, Maria del Mar Obregon Angulo and Santiago Alejandro Arellano Zepeda

Revista Internacional Administracion & Finanzas, 2016, vol. 9, issue 6, 45-57

Abstract: This study addresses the issue of overweight and obesity in Mexico. It illustrates national statistics and statistics related to Baja California. These statistics are used for recognizing the presence of a significant social problem that must be addressed by public policies. One measure taken by the government was incorporated in a 2014 assessment on the Special Tax on Production and Services (IEPS). The group did not consider basic foods that contain a high caloric content. We find a significant difference between sales in 2014 compared to 2013 with a negative variation just over 5 %. This change which affected the profits of companies and caused the loss of 10 jobs

Keywords: IEPS; High-Calorie Foods; Bakery (search for similar items in EconPapers)
JEL-codes: M2 M4 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ibf:riafin:v:9:y:2016:i:6:p:45-57

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