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Welfare Consequences of a Recent Tax Reform in Mexico

Carlos Urzúa

EGAP Working Papers from Tecnológico de Monterrey, Campus Ciudad de México

Abstract: This paper evaluates the indirect tax reforms that took place in Mexico in 1995 and 1998, focusing on their impact on welfare at the household and social levels. The empirical analysis is based on the estimation of an Almost Ideal Demand system, using its correct nonlinear version and by means of the generalized method of moments.

Keywords: indirect tax reform; empirical analysis (search for similar items in EconPapers)
JEL-codes: H22 (search for similar items in EconPapers)
Date: 2000-03
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Published in Estudios Económicos, 2001, vol. 16, pp. 57-72.

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