Abstract

HUESCA REYNOSO, Luis  and  ARAAR, Abdelkrim. Comparison of fiscal system progressivity over time: theory and application in Mexico. Estud. Econ. (México, D.F.) [online]. 2016, vol.31, n.1, pp.3-45. ISSN 0186-7202.

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.

Keywords : fiscal system; progressivity; inequality; polarization; Mexico.

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