31-vol. 16, no. 1, january-june, 2001
Articles

Welfare consequences of a recent tax reform in Mexico

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  • Carlos M. Urzúa
Carlos M. Urzúa
El Colegio de México, A.C.
DOI: https://doi.org/10.24201/ee.v16i1.210

Published 2001-01-01

Keywords

  • tax reforms,
  • welfare,
  • almost ideal demand system

How to Cite

Urzúa, C. M. (2001). Welfare consequences of a recent tax reform in Mexico. Estudios Económicos De El Colegio De México, 16(1), 57–72. https://doi.org/10.24201/ee.v16i1.210

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Abstract

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.

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