Progressivity and decomposition of VAT in the Mexican border, 2014
DOI:
https://doi.org/10.20983/epd.2015.25.1Palabras clave:
Impuesto al valor agregado, redistribución, equidad vertical, inequidad horizontal, análisis parámétricoResumen
Se mide el efecto redistributivo general en el sistema fiscal mexicano y en su frontera norte con dos enfoques de descomposición. La novedad de esta aplicación reside en el uso de técnicas no paramétricas y el hecho de que no asumimos ninguna relación funcional entre las variables de análisis. Nuestro trabajo contribuye con una evaluación de la nueva reforma fiscal 2014 de acuerdo con el Impuesto sobre el Valor Añadido (IVA) y sus efectos en los hogares. Se comprueba la existencia de un sistema fiscal con progresividad relativa pero alto efecto de Inequidad (HI), así como un aumento en los ingresos fiscales hasta lograr el 4 por ciento del PIB por el lado del IVA de la frontera. Nuestro método analítico para descomponer la progresividad total medida por las contribuciones de los diferentes pagos por el IVA en bienes y servicios, nos permite concluir que tipo de productos se deberían o no de ser gravados con la tasa general.
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