Resumen

CARDENAS, Óscar; VENTOSA-SANTAULARIA, Daniel  y  GOMEZ, Manuel. Elasticidad ingreso de los impuestos federales en México. Efectos en la recaudación Federal participable. El trimestre econ [online]. 2008, vol.75, n.298, pp.519-531.  Epub 20-Nov-2020. ISSN 2448-718X.

We estimate the long-run income elasticity of three Mexican Federal taxes (income tax, value added tax and specific taxes on output and services), and that of the total tax revenue in Mexico, with the purpose of indirectly compute the income elasticity of the Federal transfers to subnational governments. The results show that: 1) there is a long-run equilibrium relationship (cointegration) between the output and each tax, 2) our tax system neither translates efficiently economic growth in to additional revenue for subnational governments, nor allows for a substantial fall in revenues when the economy slows down. In contrast with some Latin-American countries, such as, Colombia, Guatemala, and Bolivia, the income elasticity of the value added tax in Mexico is relatively low.

Palabras llave : cointegración; modelo de corrección de errores; recaudación Federal participable; rompimientos estructurales.