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....
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| Format: | Article |
| Language: | English |
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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 |
| _version_ | 1797389734098501632 |
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| author | Javier Moreno Espinosa Leovardo Mata Mata Diego Hernández Cortés Pablo Raúl Valenzuela Reyes |
| author_facet | Javier Moreno Espinosa Leovardo Mata Mata Diego Hernández Cortés Pablo Raúl Valenzuela Reyes |
| author_sort | Javier Moreno Espinosa |
| collection | DOAJ |
| description |
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. The results show that 65 subchapters explain 80% of the value of imports with different elasticities, which allows identifying the sensitivity of VAT collection in generating income from imports. The subchapters that stand out are plastic tubes and accessories, (elasticity 1.4622), devices for cutting or connecting electrical circuits (elasticity 1.3542), rubber and inflatable joints (elasticity 1.3513), electrical ignition devices and devices for motors (elasticity 1.3340) and plastic containers (elasticity 1.3173). Elasticities allow calculating increases in VAT collection due to movements in the value of imports, such as increases in VAT of US$ 212 million due to movements in the import of machinery, appliances, and mechanical devices.
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| first_indexed | 2024-03-08T23:01:16Z |
| format | Article |
| id | doaj.art-2fd04b5924ca4cc2bd530856e89aaa3d |
| institution | Directory Open Access Journal |
| issn | 1405-8448 2683-2690 |
| language | English |
| last_indexed | 2024-03-08T23:01:16Z |
| publishDate | 2023-12-01 |
| publisher | Universidad Anáhuac del Sur |
| record_format | Article |
| series | The Anáhuac Journal |
| spelling | doaj.art-2fd04b5924ca4cc2bd530856e89aaa3d2023-12-15T18:55:10ZengUniversidad Anáhuac del SurThe Anáhuac Journal1405-84482683-26902023-12-01232Elasticities of VAT Collection and Mexican Imports: Analysis by subchapters in the period 2010-2022Javier Moreno Espinosa0Leovardo Mata Mata1Diego Hernández Cortés2Pablo Raúl Valenzuela Reyes3Universidad Panamericana, MexicoUniversidad Anáhuac México, MexicoUniversidad Panamericana, MexicoIndependent consultant, Mexico 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. The results show that 65 subchapters explain 80% of the value of imports with different elasticities, which allows identifying the sensitivity of VAT collection in generating income from imports. The subchapters that stand out are plastic tubes and accessories, (elasticity 1.4622), devices for cutting or connecting electrical circuits (elasticity 1.3542), rubber and inflatable joints (elasticity 1.3513), electrical ignition devices and devices for motors (elasticity 1.3340) and plastic containers (elasticity 1.3173). Elasticities allow calculating increases in VAT collection due to movements in the value of imports, such as increases in VAT of US$ 212 million due to movements in the import of machinery, appliances, and mechanical devices. https://revistas.anahuac.mx/index.php/the_anahuac_journal/article/view/2273VATtaxesimportscointegration |
| spellingShingle | Javier Moreno Espinosa Leovardo Mata Mata Diego Hernández Cortés Pablo Raúl Valenzuela Reyes Elasticities of VAT Collection and Mexican Imports: Analysis by subchapters in the period 2010-2022 The Anáhuac Journal VAT taxes imports cointegration |
| title | Elasticities of VAT Collection and Mexican Imports: Analysis by subchapters in the period 2010-2022 |
| title_full | Elasticities of VAT Collection and Mexican Imports: Analysis by subchapters in the period 2010-2022 |
| title_fullStr | Elasticities of VAT Collection and Mexican Imports: Analysis by subchapters in the period 2010-2022 |
| title_full_unstemmed | Elasticities of VAT Collection and Mexican Imports: Analysis by subchapters in the period 2010-2022 |
| title_short | Elasticities of VAT Collection and Mexican Imports: Analysis by subchapters in the period 2010-2022 |
| title_sort | elasticities of vat collection and mexican imports analysis by subchapters in the period 2010 2022 |
| topic | VAT taxes imports cointegration |
| url | https://revistas.anahuac.mx/index.php/the_anahuac_journal/article/view/2273 |
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