Incidencia fiscal en México: ¿es posible aumentar la recaudación sin afectar a la población?
This document reviews the theoretical and empirical literature concerning tax incidence and the possibility of generating a situation in which tax collection is increased on the basis of fair treatment for taxpayers on the part of the tax system. All of the above with the intention of reaching horiz...
- Autores:
-
Robles-Valencia, Arturo
Huesca-Reynoso, Luis
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2013
- Institución:
- Universidad Católica de Colombia
- Repositorio:
- RIUCaC - Repositorio U. Católica
- Idioma:
- spa
- OAI Identifier:
- oai:repository.ucatolica.edu.co:10983/18386
- Acceso en línea:
- https://hdl.handle.net/10983/18386
- Palabra clave:
- INCIDENCIA FISCAL
EFECTO REDISTRIBUTIVO
EFICIENCIA RECAUDATORIA
- Rights
- openAccess
- License
- Derechos Reservados - Universidad Católica de Colombia, 2013
| Summary: | This document reviews the theoretical and empirical literature concerning tax incidence and the possibility of generating a situation in which tax collection is increased on the basis of fair treatment for taxpayers on the part of the tax system. All of the above with the intention of reaching horizontal equity and with the aim to improve the welfare level in accordance with a redistributive effect. Additionally, the study considers the need of an effective tax collection to produce a robust system that is able to settle Mexican government expenditure. The document concludes with a series of comments based on the experience and the current situation of tax incidence. |
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