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1 décembre 2017
- handle: 10670/1.6zyzpj
Ce document est lié à :
10.15446/cuad.econ.v36n72.65869
info:eu-repo/semantics/openAccess
Mots-clés
Non- parametric analysis income inequality redistribution vertical equity and horizontal inequity fiscal systemSujets proches
Fortunes Household income Personal income Family income Social inequality Social equality Inequality EgalitarianismCiter ce document
Linda Llamas et al., « Income redistribution and inequality in the Mexican tax-benefit system », Cuadernos de Economía, ID : 10670/1.6zyzpj
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Résumé
The paper examines the redistributive effect that was achieved by the Mexican tax-benefit 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 sys-tem 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. JEL: C14, D31, H23, H24.