Distributional effects on excise taxes among Mexican households
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| Format: | Artículo científico |
| Sprache: | en |
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Universidad Nacional Autónoma de México
2019
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| _version_ | 1876478492397273088 |
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| author | Luis Huesca Reynoso |
| author_facet | Luis Huesca Reynoso |
| contents | Distributional effects on excise taxes among Mexican households Luis Huesca Reynoso Linda Llamas Rembao Cuauhtémoc Calderón Villarreal Administración y Contabilidad H22 C14 D12 H23 Semi This paper measures the effect of excise taxes on specific goods for Mexican households. A semi-para- metric quantile approach with a functional relationship to explain the payments of excise taxes for five category goods is used (high-calorie food, alcohol, tobacco, gasoline and diesel and others), using house- hold consumption microdata in per capita units and attributes of the household head as explanatory vari- ables as well. Findings show an average tax elasticity of -0.30 as a response in consumption of such goods. In addition, quintile 1 bare a greater share of the tax burden and elasticities varies significantly along the quintiles, with gasoline as the product with the greatest variation. It is original because it offers an alternative way to estimate not only incidence but also redistributive impacts on the payment of excise taxes with a semi-parametric measure along the quintile distribution for each good taxed. 2019 artículo científico 0186-1042 https://www.redalyc.org/articulo.oa?id=39571706004 https://www.redalyc.org/journal/395/39571706004/ https://www.redalyc.org/journal/395/39571706004/html/ https://www.redalyc.org/journal/395/39571706004/39571706004.epub https://www.redalyc.org/journal/395/39571706004/movil 10.22201/fca.24488410e.2018.2016 en http://www.redalyc.org/revista.oa?id=395 Contaduría y Administración application/pdf Universidad Nacional Autónoma de México Contaduría y Administración (México) Num.3 Vol.64 |
| format | Artículo científico |
| id | redalyc_39571706004 |
| institution | Redalyc |
| language | en |
| publishDate | 2019 |
| publisher | Universidad Nacional Autónoma de México |
| spellingShingle | Distributional effects on excise taxes among Mexican households Luis Huesca Reynoso Administración y Contabilidad H22 C14 D12 H23 Semi Distributional effects on excise taxes among Mexican households Luis Huesca Reynoso Linda Llamas Rembao Cuauhtémoc Calderón Villarreal Administración y Contabilidad H22 C14 D12 H23 Semi This paper measures the effect of excise taxes on specific goods for Mexican households. A semi-para- metric quantile approach with a functional relationship to explain the payments of excise taxes for five category goods is used (high-calorie food, alcohol, tobacco, gasoline and diesel and others), using house- hold consumption microdata in per capita units and attributes of the household head as explanatory vari- ables as well. Findings show an average tax elasticity of -0.30 as a response in consumption of such goods. In addition, quintile 1 bare a greater share of the tax burden and elasticities varies significantly along the quintiles, with gasoline as the product with the greatest variation. It is original because it offers an alternative way to estimate not only incidence but also redistributive impacts on the payment of excise taxes with a semi-parametric measure along the quintile distribution for each good taxed. 2019 artículo científico 0186-1042 https://www.redalyc.org/articulo.oa?id=39571706004 https://www.redalyc.org/journal/395/39571706004/ https://www.redalyc.org/journal/395/39571706004/html/ https://www.redalyc.org/journal/395/39571706004/39571706004.epub https://www.redalyc.org/journal/395/39571706004/movil 10.22201/fca.24488410e.2018.2016 en http://www.redalyc.org/revista.oa?id=395 Contaduría y Administración application/pdf Universidad Nacional Autónoma de México Contaduría y Administración (México) Num.3 Vol.64 |
| title | Distributional effects on excise taxes among Mexican households |
| topic | Administración y Contabilidad H22 C14 D12 H23 Semi |
| url | https://www.redalyc.org/articulo.oa?id=39571706004 https://www.redalyc.org/journal/395/39571706004/ https://www.redalyc.org/journal/395/39571706004/html/ https://www.redalyc.org/journal/395/39571706004/39571706004.epub https://www.redalyc.org/journal/395/39571706004/movil |