Welfare consequences of a recent tax reform in Mexico
DOI:
https://doi.org/10.24201/ee.v16i1.210Keywords:
tax reforms, welfare, almost ideal demand systemAbstract
This paper evaluates the indirect tax reforms that took place in Mexico in 1995 and 1998, focusing on their impact on welfare at the household and social levels. The empirical analysis is based on the estimation of an Almost Ideal Demand system, using its correct nonlinear version and by means of the generalized method of moments.