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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad Nacional de Colombia
2017-10-01
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| Series: | Cuadernos de Economía |
| Online Access: | https://revistas.unal.edu.co/index.php/ceconomia/article/view/65869 |
| _version_ | 1811327311400665088 |
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| author | Linda Llamas Abdelkrim Araar Luis Huesca |
| author_facet | Linda Llamas Abdelkrim Araar Luis Huesca |
| author_sort | Linda Llamas |
| collection | DOAJ |
| 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. |
| first_indexed | 2024-04-13T15:05:31Z |
| format | Article |
| id | doaj.art-74cbe9602eaa4adbae98fb5bae397587 |
| institution | Directory Open Access Journal |
| issn | 0121-4772 2248-4337 |
| language | English |
| last_indexed | 2024-04-13T15:05:31Z |
| publishDate | 2017-10-01 |
| publisher | Universidad Nacional de Colombia |
| record_format | Article |
| series | Cuadernos de Economía |
| spelling | doaj.art-74cbe9602eaa4adbae98fb5bae3975872022-12-22T02:42:11ZengUniversidad Nacional de ColombiaCuadernos de Economía0121-47722248-43372017-10-01367230132510.15446/cuad.econ.v36n72.6586946124Income redistribution and inequality in the Mexican tax-benefit system.Linda LlamasAbdelkrim AraarLuis HuescaThe 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.https://revistas.unal.edu.co/index.php/ceconomia/article/view/65869 |
| spellingShingle | Linda Llamas Abdelkrim Araar Luis Huesca Income redistribution and inequality in the Mexican tax-benefit system. Cuadernos de Economía |
| title | 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_short | Income redistribution and inequality in the Mexican tax-benefit system. |
| title_sort | income redistribution and inequality in the mexican tax benefit system |
| url | https://revistas.unal.edu.co/index.php/ceconomia/article/view/65869 |
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