Research Catalog

Title

The Tax System in Mexico [electronic resource]: A Need for Strengthening the Revenue-Raising Capacity / Thomas Dalsgaard

Author

Dalsgaard, Thomas.

Publication

Paris : OECD Publishing, 2000.

Details

Description

80 p.; 21 x 29.7cm.

Summary

The Mexican tax system encompasses a number of commendable features and disincentives to work, save and invest appear less severe than in most other OECD countries. However, the system also contains major deficiencies, which hampers the efficiency and equity of the system and contribute to the fact that Mexico has by far the lowest level of tax revenues in relation to GDP among the OECD countries. The main priorities for reform should be base broadening measures such as eliminating the tax preferences for agriculture, fisheries, publishing and land transportation; substantially reducing the vast number of zero-rated and exempted goods and services in the VAT system; and broadening the income base of individuals by taxing fringe benefits and eliminate the fiscal subsidy. Furthermore, increased taxation of property, in particular real estate, would be warranted from both a revenue-raising and distributional point of view. Finally, administration could be further improved through a ...

Series Statement

OECD Economics Department Working Papers, 1815-1973 ; no.233

Uniform Title

OECD Economics Department Working Papers, no.233.

Subject

• Economics
• Mexico

LCCN

10.1787/713001800850

OCLC

oecd-lib-002062

Author

Dalsgaard, Thomas.

Title

The Tax System in Mexico [electronic resource]: A Need for Strengthening the Revenue-Raising Capacity / Thomas Dalsgaard

Imprint

Paris : OECD Publishing, 2000.

Series

OECD Economics Department Working Papers, 1815-1973 ; no.233

OECD Economics Department Working Papers, 1815-1973 ; no.233.

Connect to:

http://dx.doi.org/10.1787/713001800850

Indexed Term

Economics

Mexico

Other Standard Identifier

10.1787/713001800850 doi