Rodríguez Quinto, Anel; Foncerrada Pascal, Luis Antonio - In: Economía teoría y práctica 30 (2022) 57, pp. 193-214
Excessive consumption of alcoholic beverages causes addiction, damages people’s health and has disrupting social and … case of Mexico, the Special Tax on Production and Services (IEPS) for alcoholic beverages is based on an Ad-Valorem system … quality beverages with high degrees of alcohol are among the cheapest on the market, curtailing the objective of the tax. We …