The 2013 tax reform􀀃: Mexico's fiscal and inequality problems

Authors

  • Mónica Unda Gutiérrez Departamento de Estudios Sociopolíticos y Jurídicos at the Instituto Tecnológico y de Estudios Superiores de Occidente (ITESO), Mexico.

DOI:

https://doi.org/10.32870/espiral.v22i64.2920

Keywords:

political economy of taxation, tax reform, inequality and tax progressivity, tax transparency, Mexican State branches of power

Abstract

This article analyzes the Executive’s tax bill, the Legislature’s approved tax bill and the Executive’s decrees made after the legislative process. The tax reform scope, in terms of tax level and tax system progressiveness is discussed in historical perspective. Similarly, some of the Mexican tax system’s problems are addressed. It is suggested that a far-reaching reform should increase tax collection by progressive taxes; should reduce the tax loopholes that characterized the tax system; and should make the Ministry of Finance a more transparent institution.

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Author Biography

Mónica Unda Gutiérrez, Departamento de Estudios Sociopolíticos y Jurídicos at the Instituto Tecnológico y de Estudios Superiores de Occidente (ITESO), Mexico.

Professor-Researcher at Departamento de Estudios Sociopolíticos y Jurídicos at the Instituto Tecnológico y de Estudios Superiores de Occidente (ITESO), Mexico.

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Published

2015-08-17

How to Cite

Unda Gutiérrez, M. (2015). The 2013 tax reform􀀃: Mexico’s fiscal and inequality problems. Espiral Estudios Sobre Estado Y Sociedad (eISSN: 2594-021X), 22(64), 69-99. https://doi.org/10.32870/espiral.v22i64.2920

Issue

Vol. 22 No. 64: Espiral 64 (september-december 2015)

Section

Estado

License

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