Progressivity and decomposition of VAT in the Mexican border, 2014

Luis Huesca Reynoso, Arturo Robles Valencia, Abdelkrim Araar

Resumen


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.

We measure the general redistributive effect in the Mexican fiscal system and its northern border with two decomposition approaches. The novelty of this application lies in the use of non-parametric techniques and the fact that we did not assume any functional relationship among the variables in analysis. Our paper contributes with an assessment of the new 2014 fiscal reform according to the Value Added Tax (VAT) and its effects on the households.
A tax-benefit system with relative progressivity but high HI effect is found as well as an increase on tax revenues up to 4 percent of GDP from VAT in the border as well. Our analytical method to decompose the total progressivity measured by the contributions of different tax sources from VAT, allow us to conclude which sort of products should or should not be taxed with the general rate.


Palabras clave


Value added tax; redistribution; vertical equity; horizontal inequity; non-parametric analysis

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