Average Effective Tax Rates in Mexico

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1. Verfasser: Arturo Antón Sarabia
Format: Artículo científico
Sprache:en
Veröffentlicht: Centro de Investigación y Docencia Económicas, A.C. 2005
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author Arturo Antón Sarabia
author_facet Arturo Antón Sarabia
contents Average Effective Tax Rates in Mexico Arturo Antón Sarabia Economía y Finanzas consumption tax effective tax rates factor income taxes international tax policy 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. 2005 artículo científico 1665-2045 https://www.redalyc.org/articulo.oa?id=32314202 en http://www.redalyc.org/revista.oa?id=323 Economía Mexicana. Nueva Época application/pdf Centro de Investigación y Docencia Económicas, A.C. Economía Mexicana. Nueva Época (México) Num.2 Vol.XIV
format Artículo científico
id redalyc_32314202
institution Redalyc
language en
publishDate 2005
publisher Centro de Investigación y Docencia Económicas, A.C.
spellingShingle Average Effective Tax Rates in Mexico
Arturo Antón Sarabia
Economía y Finanzas
consumption tax
effective tax rates
factor income taxes
international tax policy
Average Effective Tax Rates in Mexico Arturo Antón Sarabia Economía y Finanzas consumption tax effective tax rates factor income taxes international tax policy 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. 2005 artículo científico 1665-2045 https://www.redalyc.org/articulo.oa?id=32314202 en http://www.redalyc.org/revista.oa?id=323 Economía Mexicana. Nueva Época application/pdf Centro de Investigación y Docencia Económicas, A.C. Economía Mexicana. Nueva Época (México) Num.2 Vol.XIV
title Average Effective Tax Rates in Mexico
topic Economía y Finanzas
consumption tax
effective tax rates
factor income taxes
international tax policy
url https://www.redalyc.org/articulo.oa?id=32314202