Elasticities of VAT Collection and Mexican Imports: Analysis by subchapters in the period 2010-2022
This article obtained the elasticities of the Value Added Tax (VAT) collection with respect to merchandise imports classified in the 689 subchapters of the International Harmonized System 2010-2022. Evidence of an equilibrium relationship, in the long run, was found by cointegration in a VEC model....
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad Anáhuac del Sur
2023-12-01
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| Series: | The Anáhuac Journal |
| Subjects: | |
| Online Access: | https://revistas.anahuac.mx/index.php/the_anahuac_journal/article/view/2273 |