Comparison of fiscal system progressivity over time: Theory and application in Mexico

  • Luis Huesca Reynoso Center of Research for Food and Development (CIAD-México)
  • Abdelkrim Araar Université Laval and CIRPÉE
Keywords: fiscal system, progressivity, inequality, polarization
JEL Classification: E62, D63, I32, O12


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.


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How to Cite
Huesca ReynosoL., & AraarA. (2016). Comparison of fiscal system progressivity over time: Theory and application in Mexico. Estudios Económicos, 31(1), 3-45.
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