Resumen

AGUILAR GUTIERREZ, Genaro. Inequality and equitable sacrifice in taxation by households deciles in Mexico. Econ. soc. territ [online]. 2021, vol.21, n.67, pp.719-743.  Epub 25-Abr-2022. ISSN 2448-6183.  https://doi.org/10.22136/est20211686.

Tax functions are calculated with equitable sacrifice for aggregate federal taxes and for income tax to the added value and special on production and services separately using micro data from the National Survey of Household Income and Expenditure for 2018. Although there are differences in magnitude between the inequality aversion coefficient for IT, VAT and STPS taxes in Mexico; the Mexican tax system does not currently follow the principle of equitable sacrifice. The results demonstrate that the coefficient of aversion to inequality is very high in Mexico, and this should be interpreted as the desire of society towards fairer taxation.

Palabras llave : tax equity; inequality aversion; taxes in Mexico.