Valued-Added Tax Revenues in Mexico: An Empirical Analysis  

Oleh:

Tijerina-Guajardo, Jose A. ; Pagan, Jose A.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Public Finance Review vol. 28 no. 6 (Nov. 2000), page 561-575.
Fulltext: 561PFR286.pdf (109.19KB)

Isi artikel

This article analyzes the effect of changes in the valued-added tax (VAT) rate on real VAT revenue in Mexico. Recently, there has been a heated debate on the optimal VAT system and the potential economic impact of a reduction in the VAT rate in the country. The results from estimating a VAT revenue model suggest that there seems to be a positive relationship between VAT revenue and the tax rate around the actual VAT rate, contrary to the assertion that there is a Laffer curve for the VAT inMexico. A 1 percentage point change in the VAT rate results in a 2.4% change in real VAT revenues. Leaving aside other fiscal reform considerations, the results appear to be robust to alternative empirical specifications.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali