Gómez, Manuel A. - In: Economía Mexicana NUEVA ÉPOCA XIII (2004) 2, pp. 161-189
The optimal flat-rate fiscal structure is calculated in a two-sector endogenous growth model of the Mexican economy. Government expenditures would be financed by an income tax rate. If capital and labor income can be taxed at distinct rates, the optimal tax rate on wages would be zero. Holding...