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1 juin 2016
- handle: 10670/1.qxm5wv
info:eu-repo/semantics/openAccess
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fiscal system progressivity inequality polarization MexicoSujets proches
Hours (Time) Social inequality Social equality Inequality EgalitarianismCiter ce document
Luis Huesca Reynoso et al., « Comparison of fiscal system progressivity over time: theory and application in Mexico », Estudios Económicos (México, D.F.), ID : 10670/1.qxm5wv
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Résumé
Assessing the progressivity of a fiscal system is relevant to develop a global idea on the extent of redistribution. We analyze the evolution of how fiscal policy affects the design of a fiscal system, as well as its progressivity over time. We assess the dynamics of progressivity during the period 2002-2012. This work adopts a non-parametric approach to measure the progressivity of taxes and transfers in Mexico, using a common support of comparison. Progressivity increased and high levels of polarization and inequality generate a non-negligible impact on its level when the common support of comparison is applied.