1 décembre 2022
Ce document est lié à :
10.24275/etypuam/ne/572022/rodriguez
info:eu-repo/semantics/openAccess
Anel Rodríguez Quinto et al., « The Mexican Tax on Alcoholic Beverages: Reasons to Change It », Economía: teoría y práctica, ID : 10670/1.qxah7s
Excessive 1consumption of alcoholic beverages causes addiction, damages people’s health and has disrupting social and family consequences. Given that, many countries impose other taxes on these products in addition to sales tax. The ways these taxes are applied varies, though they are based on two basic principles: Ad-Valorem2 or Ad-Quantum.3 In the case of Mexico, the Special Tax on Production and Services (IEPS, Spanish initials) for alcoholic beverages is based on an Ad-Valorem system with different quotas according to alcoholic content, thus combining the two principles. However, with this system, lower quality beverages with high degrees of alcohol are among the cheapest on the market, curtailing the objective of the tax. We have tested the change to the Ad-Quantum system, to measure government revenues and regressive effects. Our findings indicate that tax collection would increase with no regressive effects.