Average Effective Tax Rates in Mexico

dc.creator	Arturo Antón Sarabia
dc.date	2005
dc.date.accessioned	2022-03-22T16:07:38Z
dc.date.available	2022-03-22T16:07:38Z
dc.identifier	http://www.redalyc.org/articulo.oa?id=32314202
dc.identifier.uri	http://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/82854
dc.description	The paper estimates average effective tax rates on consumption, labor and capital income for Mexico, using the method of Mendozaetal. (1994) and related extensions, including two novel refinements. Onaverage, it is found that consumption taxes are roughly between 7 and 14%, whereas labor and capital income taxes are between 8 and 12.5%,and 8.5 and 15%, respectively. Tax estimates are found to be consistent with predictions from theory in general, both for Mexico as well as for a sample of OECD countries.
dc.format	application/pdf
dc.language	en
dc.publisher	Centro de Investigación y Docencia Económicas, A.C.
dc.relation	http://www.redalyc.org/revista.oa?id=323
dc.rights	Economía Mexicana. Nueva Época
dc.source	Economía Mexicana. Nueva Época (México) Num.2 Vol.XIV
dc.subject	Economía y Finanzas
dc.subject	effective tax rates
dc.subject	consumption tax
dc.subject	factor income taxes
dc.subject	international tax policy
dc.title	Average Effective Tax Rates in Mexico
dc.type	artículo científico