Economic incidence of Mexican fiscal and labor policies


  • Claudia Sánchez Vela Universidad Autónoma de Nuevo León
  • Jorge N. Valero Gil Universidad Autónoma de Nuevo León



incidence, business taxes, tax evasion, size distribution of firms, total factor productivity


This paper analyzes the impact on the Mexican economy of burdens on firms, in particular those imposed by the Federal Labor Law and the Income Tax Law, whose burdens depend on the size of the firm. It is used a general equilibrium model; it starts from an equilibrium without distortions and then, burdens specified in Mexican laws are introduced. It is concluded that these taxes and evasion explain differences in firm size between Mexico and the U.S., and they do not explain the large differences in macroeconomic variables.


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How to Cite

Sánchez Vela, C., & Valero Gil, J. N. (2013). Economic incidence of Mexican fiscal and labor policies. Estudios Económicos De El Colegio De México, 28(1), 109–163.