Abstract
The aim of this study is to show the tax rate of management control of the legislation according to the tax residence of the people who obtain income from wages. The questions considered here are: Is the income tax rate applied to national resident workers and to residents abroad proportionally? Under the same circumstances, in both cases do they pay similar amounts? The empirical analysis was based on the evaluation of the income tax and tax rate of management control in Mexico based on the Suits progressivity index. It was found that, under similar conditions, the amount of the tax to be paid by a resident abroad is less than that paid by a national resident.
Highlights
A recurring topic in the tax literature is the principles that rule the establishment of a tax
This study aims to show the behavior of the monthly rate in tax withholding of a natural person living in Mexico who receives income from salaries granted for a subordinate personal service, as established by Article 96 of the income tax law LISR
The data used in the analysis considered the tax rate tables for national residents and those living abroad (Table 1)
Summary
A recurring topic in the tax literature is the principles that rule the establishment of a tax. The main objective of the changes that take place in fiscal law is to increase government revenue. This is carried out whilst disregarding mandatory precepts. The Congress has the faculty to impose the necessary taxes to cover the budget. This is the case of Mexico, but it may be different in other jurisdictions. Due to its taxation nature, this process originated in the lower chamber whose members represent the majority of people. In the last ten years, tax income has grown
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