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Contaduría y administración
versión impresa ISSN 0186-1042
Resumen
RAMIREZ CEDILLO, Eduardo. Study of the progressivity of the Personal Income Tax in Mexico. Contad. Adm [online]. 2021, vol.66, n.2, 00016. Epub 11-Oct-2021. ISSN 0186-1042. https://doi.org/10.22201/fca.24488410e.2021.2654.
The inequality in income distribution is a constant that is repeated throughout the world to a greater or lesser extent, industrialized countries are generally less inequitable than developing countries, one of the instruments that are frequently used to try to reduce inequality and better distribution are direct taxes and particularly those for people as they can be designed in such a way that they are progressive, but the dilemma with progressivity has to do with the magnitude and how much is maintained given the income increases of people. As a result of the SAT (Tax Administration Service) opening the information of the tax returns anonymously, it is possible to analyze the progressivity in Mexico for different types of taxpayers in this document, the ISRPF (Income Taxes of Individuals) for the years from 2010 to 2015, the results offer evidence of progressivity and changes in the concentration and distribution of income even when they are insufficient to modify the distribution of income in the medium term.
Palabras llave : D31; E62; H24; Income tax; Progressivity; Income distribution.