Revenue elasticity of the main federal taxes in Mexico

dc.contributorFonseca, F.J., University of Guadalajara, Mexico; Ventosa-Santaulària, D., University of Guadalajara, Mexico
dc.creatorFonseca, F.J.
dc.creatorVentosa-Santaularia, D.
dc.date.accessioned2015-09-15T18:50:58Z
dc.date.accessioned2022-11-02T14:46:46Z
dc.date.available2015-09-15T18:50:58Z
dc.date.available2022-11-02T14:46:46Z
dc.date.created2015-09-15T18:50:58Z
dc.date.issued2011
dc.identifierhttp://hdl.handle.net/20.500.12104/44250
dc.identifierhttp://www.scopus.com/inward/record.url?eid=2-s2.0-84878056522&partnerID=40&md5=dcc15aabad6145e43f27f4ca8edf02c4
dc.identifierhttp://www.scielo.cl/pdf/laje/v48n1/art04.pdf; http://132.248.9.1:8991/F/T2YHQN5JKYSPCIP3SAPK3TB1KGTDDEFCSVNH496MXCXGEJUB2B-04795?func=full-set-set&set_number=025047&set_entry=000290&format=999
dc.identifier.urihttps://repositorioslatinoamericanos.uchile.cl/handle/2250/5003980
dc.description.abstractAn inelastic tax system increases the uncertainty associated with tax revenue collection. This results in continuous short-term adjustments to maintain the stability of tax collection. In this paper, we estimate the revenue elasticity of the principal taxes in Mexico, finding a much greater elasticity than that found in previous studies. A cointegration model between the revenue and taxes is used which satisfies strong exogeneity, providing a basis for congruent and reliable projections. Using this model, the tax revenue projected for 2011 is much lower than the estimates prepared by Mexico's federal government.
dc.relationScopus
dc.relationPERIODICA
dc.relationScIELO
dc.relationCLASE
dc.relationLatin American Journal of Economics
dc.relation48
dc.relation1
dc.relation89
dc.relation111
dc.titleRevenue elasticity of the main federal taxes in Mexico
dc.typeArticle


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