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

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

EconoQuantum, Revista de Economia y Finanzas, 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% while the rest of the country had a 15% rate; later, since 2010 and until 2013, the vat rate for border regions was increased to 11%; at the end of that year, the President of Mexico presented the Law initiative to generalize the rate nationally to 16%, arguing 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: E62 M48 (search for similar items in EconPapers)
Date: 2019
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https://econoquantum.cucea.udg.mx/index.php/EQ/issue/view/696

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Persistent link: https://EconPapers.repec.org/RePEc:qua:journl:v:16:y:2019:i:2:p:43-64

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