Economic Development and Tax Structure Change: Mexico, 1895-1975

Arthur J. Mann
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Arthur J. Mann: International Labour Office

Public Finance Review, 1980, vol. 8, issue 3, 291-306

Abstract: The relationship between economic development and tax structure change has generally been analyzed on the basis of cross-sectional data. This article looks at the relationship from a time series point of reference, taking the example of Mexico from 1895 to 1975. The regression equations find numerous statistically significant associations between the dependent variable, revenue/tax ratios and different tax categories, and the explanatory variables which represent proxies for economic development.

Date: 1980
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:8:y:1980:i:3:p:291-306

DOI: 10.1177/109114218000800303

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