Resumen

HUESCA, Luis  y  SERRANO, Alfredo. Disaggregated Redistributive Fiscal Impact of the Value Added Tax in Mexico: Routes of Reform. Inv. Econ [online]. 2005, vol.64, n.253, pp.89-122. ISSN 0185-1667.

The paper goes forward to develop a decomposition of the redistribution and the impact on revenues of the current value added tax (VAT) in Mexico, identifying the redistribution faculty of the taxation treatment allocated within each household expenditure category. Microsimulation techniques are used in order to quantify the redistributive differential impact on each expenditure category, by means of the total decomposition method of isolated contribution to the global capacity of tax redistribution. In doing so, we make use of micro-data from the National Survey of Household Income and Expenditure (ENIGH) 2002. The empirical application, sketches the compensation capacity between different taxpayers groups, identifying the path of carrying out specific fiscal reforms to VAT. Results show that a differentiated VAT of 4, 7 and 15% increases revenues by 32.8% in relation to its current level, and contributes positively according to both social taxation justice objectives: Improve vertical and horizontal equity.