| dc.creator | Fonseca,Felipe J | |
| dc.creator | Ventosa-Santaularia,Daniel | |
| dc.date | 2011-05-01 | |
| dc.date.accessioned | 2019-04-25T12:41:56Z | |
| dc.date.available | 2019-04-25T12:41:56Z | |
| dc.identifier | https://scielo.conicyt.cl/scielo.php?script=sci_arttext&pid=S0719-04332011000100004 | |
| dc.identifier.uri | http://revistaschilenas.uchile.cl/handle/2250/61235 | |
| dc.description | An inelastic tax system increases the uncertainty associated with tax revenue collection. This results in continuous short-term adjustments to maintain the stability of tax collection. In this paper, we estimate the revenue elasticity of the principal taxes in Mexico, finding a much greater elasticity than that found in previous studies. A cointegration model between the revenue and taxes is used which satisfies strong exogeneity, providing a basis for congruent and reliable projections. Using this model, the tax revenue projected for 2011 is much lower than the estimates prepared by Mexico's federal government. | |
| dc.format | text/html | |
| dc.language | en | |
| dc.publisher | Pontificia Universidad Católica de Chile. Instituto de Economía. | |
| dc.relation | 10.4067/S0719-04332011000100004 | |
| dc.rights | info:eu-repo/semantics/openAccess | |
| dc.source | Latin american journal of economics v.48 n.1 2011 | |
| dc.subject | Federal taxes | |
| dc.subject | long-term revenue elasticity | |
| dc.subject | cointegration | |
| dc.subject | strong exogeneity | |
| dc.subject | forecasts | |
| dc.title | REVENUE ELASTICITY OF THE MAIN FEDERAL TAXES IN MEXICO | |
