Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis

Carlos Absalón () and Carlos Urzúa
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Carlos Absalón: Benemérita Universidad Autónoma de Puebla

A chapter in Fiscal Inclusive Development: Microsimulation Models for Latin America, 2012 from Tecnológico de Monterrey, Campus Ciudad de México

Abstract: This chapter starts with a description of the main features of the current Mexican tax system and of a (minor) tax reform that took place in 2010, when the government tried to correct for a drastic fall in its revenues because of the economic collapse in 2009. It then describes in a detailed way a microsimulation model, which is made of three modules: for direct taxes, for indirect taxes, and for welfare indexes. Subsequently, it exemplifies the use of the model by examining the welfare and revenue impacts of the 2010 reform.

Keywords: Mexico; microsimulation models; tax reforms; incidence; social welfare; inequality (search for similar items in EconPapers)
JEL-codes: C65 C88 D31 H22 H24 H83 I31 (search for similar items in EconPapers)
Date: 2012
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Related works:
Software Item: Mexican microsimulation model (2011)
Working Paper: Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis (2011)
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Persistent link: https://EconPapers.repec.org/RePEc:ega:capitu:201201

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