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Significance analysis to the Value-Added Tax increments for the border region of: Quintana Roo, 2003 – 2015

Sergio Lagunas Puls () and Alejandra Almeida Baeza
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Sergio Lagunas Puls: Universidad del Caribe
Alejandra Almeida Baeza: Universidad Juarez Autonoma de Tabasco

EconoQuantum, Revista de Economia y Negocios, 2019, vol. 16, issue 2, 43-64

Abstract: From 1995 to 2009, the border regions, which included Quintana Roo, enjoyed a preferential Value-Added Tax (VAT) rate of 10%. The rest of the country had a 15% rate, however since 2010 and until 2013, the rate for border regions was increased to 11% and at the end of that year, the President of the Republic presented an initiative to generalize the rate nationally to 16%. It was argued that an ideal design would be one in which there were neither preferential exceptions nor treatments. The main objective of this work is to evaluate if the rate changes in Quintana Roo can be considered significant; to accomplish that, classic methods of significance will be applied, but contrasted with tests for the typified difference of the average, fundamental parameters of the meta-analysis.

Keywords: value-added tax; fiscal collection; tax collecting efficiency (search for similar items in EconPapers)
JEL-codes: M48 E62 (search for similar items in EconPapers)
Date: 2019
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Handle: RePEc:qua:journl:v:16:y:2019:i:2:p:43-64