Income redistribution and inequality in the Mexican tax-benefit system.
The paper examines the redistributive effect that was achieved by the Mexican taxbenefit system in 2014 using personal income tax, indirect taxes, social security contributions and social benefits. Our goal is to analyse the impact on inequality due to fiscal system action and then go further by dem...
- Autores:
-
Llamas, Linda
Araar, Abdelkrim
Huesca, Luis
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2017
- Institución:
- Universidad Nacional de Colombia
- Repositorio:
- Universidad Nacional de Colombia
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.unal.edu.co:unal/62541
- Acceso en línea:
- https://repositorio.unal.edu.co/handle/unal/62541
http://bdigital.unal.edu.co/61700/
- Palabra clave:
- 33 Economía / Economics
Non- parametric analysis
income inequality
redistribution
vertical equity and horizontal inequity
fiscal system.
- Rights
- openAccess
- License
- Atribución-NoComercial 4.0 Internacional
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Atribución-NoComercial 4.0 InternacionalDerechos reservados - Universidad Nacional de Colombiahttp://creativecommons.org/licenses/by-nc/4.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Llamas, Linda47083fea-9e33-4919-8e60-4f2183857c9d300Araar, Abdelkrim7cb393be-240d-41e1-85f8-6fff1b02a712300Huesca, Luisbe743eb0-694f-4434-8a7f-e5c84fed472d3002019-07-02T21:03:48Z2019-07-02T21:03:48Z2017-10-04ISSN: 2248-4337https://repositorio.unal.edu.co/handle/unal/62541http://bdigital.unal.edu.co/61700/The paper examines the redistributive effect that was achieved by the Mexican taxbenefit system in 2014 using personal income tax, indirect taxes, social security contributions and social benefits. Our goal is to analyse the impact on inequality due to fiscal system action and then go further by demonstrating to what extent the contributions have on the total redistribution effect. The Mexican tax-benefit system is characterised by significant pre-fiscal income inequality. The contribution made by Vertical Equity (VE) is relatively important, but Horizontal Inequity (HI) reduces its impact. Income taxation does not greatly contribute to VE. Furthermore, some households receive unequal benefits, and therefore decrease the positive effect induced by VE.application/pdfspaUniversidad Nacional de Colombia - Sede Bogotá - Facultad de Ciencias Económicas - Escuela de Economíahttps://revistas.unal.edu.co/index.php/ceconomia/article/view/65869Universidad Nacional de Colombia Revistas electrónicas UN Cuadernos de EconomíaCuadernos de EconomíaLlamas, Linda and Araar, Abdelkrim and Huesca, Luis (2017) Income redistribution and inequality in the Mexican tax-benefit system. Cuadernos de Economía, 36 (72). pp. 301-325. ISSN 2248-433733 Economía / EconomicsNon- parametric analysisincome inequalityredistributionvertical equity and horizontal inequityfiscal system.Income redistribution and inequality in the Mexican tax-benefit system.Artículo de revistainfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Texthttp://purl.org/redcol/resource_type/ARTORIGINAL65869-353815-1-PB.pdfapplication/pdf820939https://repositorio.unal.edu.co/bitstream/unal/62541/1/65869-353815-1-PB.pdf1f05f3b5cd3a48703fbc9f475b35802aMD51THUMBNAIL65869-353815-1-PB.pdf.jpg65869-353815-1-PB.pdf.jpgGenerated Thumbnailimage/jpeg4430https://repositorio.unal.edu.co/bitstream/unal/62541/2/65869-353815-1-PB.pdf.jpg9930ef6ab425d481272c71fc9ecf1b4eMD52unal/62541oai:repositorio.unal.edu.co:unal/625412023-04-17 23:05:04.378Repositorio Institucional Universidad Nacional de Colombiarepositorio_nal@unal.edu.co |
| dc.title.spa.fl_str_mv |
Income redistribution and inequality in the Mexican tax-benefit system. |
| title |
Income redistribution and inequality in the Mexican tax-benefit system. |
| spellingShingle |
Income redistribution and inequality in the Mexican tax-benefit system. 33 Economía / Economics Non- parametric analysis income inequality redistribution vertical equity and horizontal inequity fiscal system. |
| title_short |
Income redistribution and inequality in the Mexican tax-benefit system. |
| title_full |
Income redistribution and inequality in the Mexican tax-benefit system. |
| title_fullStr |
Income redistribution and inequality in the Mexican tax-benefit system. |
| title_full_unstemmed |
Income redistribution and inequality in the Mexican tax-benefit system. |
| title_sort |
Income redistribution and inequality in the Mexican tax-benefit system. |
| dc.creator.fl_str_mv |
Llamas, Linda Araar, Abdelkrim Huesca, Luis |
| dc.contributor.author.spa.fl_str_mv |
Llamas, Linda Araar, Abdelkrim Huesca, Luis |
| dc.subject.ddc.spa.fl_str_mv |
33 Economía / Economics |
| topic |
33 Economía / Economics Non- parametric analysis income inequality redistribution vertical equity and horizontal inequity fiscal system. |
| dc.subject.proposal.spa.fl_str_mv |
Non- parametric analysis income inequality redistribution vertical equity and horizontal inequity fiscal system. |
| description |
The paper examines the redistributive effect that was achieved by the Mexican taxbenefit system in 2014 using personal income tax, indirect taxes, social security contributions and social benefits. Our goal is to analyse the impact on inequality due to fiscal system action and then go further by demonstrating to what extent the contributions have on the total redistribution effect. The Mexican tax-benefit system is characterised by significant pre-fiscal income inequality. The contribution made by Vertical Equity (VE) is relatively important, but Horizontal Inequity (HI) reduces its impact. Income taxation does not greatly contribute to VE. Furthermore, some households receive unequal benefits, and therefore decrease the positive effect induced by VE. |
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2017 |
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2017-10-04 |
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2019-07-02T21:03:48Z |
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2019-07-02T21:03:48Z |
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Artículo de revista |
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http://purl.org/coar/resource_type/c_2df8fbb1 |
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info:eu-repo/semantics/article |
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ISSN: 2248-4337 |
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https://repositorio.unal.edu.co/handle/unal/62541 |
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http://bdigital.unal.edu.co/61700/ |
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ISSN: 2248-4337 |
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spa |
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spa |
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https://revistas.unal.edu.co/index.php/ceconomia/article/view/65869 |
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Universidad Nacional de Colombia Revistas electrónicas UN Cuadernos de Economía Cuadernos de Economía |
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Llamas, Linda and Araar, Abdelkrim and Huesca, Luis (2017) Income redistribution and inequality in the Mexican tax-benefit system. Cuadernos de Economía, 36 (72). pp. 301-325. ISSN 2248-4337 |
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Derechos reservados - Universidad Nacional de Colombia |
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Atribución-NoComercial 4.0 Internacional |
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info:eu-repo/semantics/openAccess |
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