Comparison of fiscal system progressivity over time: theory and application in Mexico
Abstract Assessing the progressivity of a fiscal system is relevant to develop a global idea on the extent of redistribution. We analyze the evolution of how fiscal policy affects the design of a fiscal system, as well as its progressivity over time. We assess the dynamics of progressivity during the period 2002-2012. This work adopts a non-parametric approach to measure the progressivity of taxes and transfers in Mexico, using a common support of comparison. Progressivity increased and high levels of polarization and inequality generate a non-negligible impact on its level when the common support of comparison is applied.
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Digital revista |
| Language: | English |
| Published: |
El Colegio de México A.C.
2016
|
| Online Access: | http://www.scielo.org.mx/scielo.php?script=sci_arttext&pid=S0186-72022016000100003 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|