| Revista: | Latin american journal of economics |
| Base de datos: | CLASE |
| Número de sistema: | 000349282 |
| ISSN: | 0719-0425 |
| Autores: | Fonseca, Felipe J1 Ventosa-Santaularia, Daniel1 |
| Instituciones: | 1Universidad de Guadalajara, Guadalajara, Jalisco. México |
| Año: | 2011 |
| Periodo: | May |
| Volumen: | 48 |
| Número: | 1 |
| Paginación: | 89-111 |
| País: | Chile |
| Idioma: | Inglés |
| Tipo de documento: | Artículo |
| Enfoque: | Analítico, descriptivo |
| Resumen en inglés | An inelastic tax system increases the uncertainty associated with tax revenue collection. This results in continuous short-term adjustments to maintain the stability of tax collection. In this paper, we estimate the revenue elasticity of the principal taxes in Mexico, finding a much greater elasticity than that found in previous studies. A cointegration model between the revenue and taxes is used which satisfies strong exogeneity, providing a basis for congruent and reliable projections. Using this model, the tax revenue projected for 2011 is much lower than the estimates prepared by Mexico's federal government |
| Disciplinas: | Economía |
| Palabras clave: | Economía monetaria, México, Recaudación fiscal, Impuestos federales, Elasticidad del ingreso, Cointegración, Exogeneidad, Modelos econométricos |
| Texto completo: | Texto completo (Ver PDF) |
