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

Authors

  • Luis Huesca Reynoso Center of Research for Food and Development (CIAD-México)
  • Abdelkrim Araar Université Laval and CIRPÉE

DOI:

https://doi.org/10.24201/ee.v31i1.11

Keywords:

fiscal system, progressivity, inequality, polarization

Abstract

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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Published

2016-01-01

How to Cite

Huesca Reynoso, L., & Araar, A. (2016). Comparison of fiscal system progressivity over time: Theory and application in Mexico. Estudios Económicos De El Colegio De México, 31(1), 3–45. https://doi.org/10.24201/ee.v31i1.11