Igualdad y eficiencia: Un recuento de esquemas tributarios para México

Carlos Urzúa

No 2004-01, EGAP Working Papers from Tecnológico de Monterrey, Campus Ciudad de México

Abstract: This work surveys possible tributary schemes that might complement or substitute part of the fiscal structure that currently exists in Mexico. Some of the schemes are audacious, as it is the case of the progressive consumption tax, and other reasonable and plausible ones, as it is the case of the Tobin tax on speculative capital flows.

Keywords: consumption tax; Tobin tax; cash flow taxation; impuesto al consumo; impuesto al flujo; impuesto Tobin (search for similar items in EconPapers)
JEL-codes: H24 H25 (search for similar items in EconPapers)
Date: 2003-10
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in Economía, Teoría y Práctica, 2003, vol. 19, pp. 73-89.

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