Incidencia del Sistema Fiscal en México 2002–2012

Abstract

This research aims to evaluate and generate indices of progressivity for the Mexican tax system using a static framework in 6 years. The action of the tax system is able to finance public spending in addition to the ability for redistribution of income. The three main taxes (isr, iva and ieps) and a pool of social transfers are used, in the sense to produce an analysis of incidence as a tool for the assessment of fiscal policy and its implications. The National Household Income and Expenditure Survey conducted by inegi is used for the years 2002, 2004, 2006, 2008, 2010 and 2012. We construct the tax figures for analysis of progressivity based on nonparametric techniques as the main sources of information. Results indicate that Mexican fiscal system was slightly progressive, also helped by the transfers made by the State. Income tax —isr- contributes more to the progressivity and vertical equity in the fiscal system, meanwhile revenues are low and vat induce certain degree of regressivity in the system during the period and affecting the contributors. It concludes with some ideas for policy and recommendations.