The proposal by Levy (2008) whereby a universal social insurance (USI) scheme is guaranteed to all workers, regardless of formality status, aims at abolishing the current contributory social insurance system and financing social insurance through value-added taxes instead (henceforth, the social...

Mexican public finances are weak; national tax collection as a percentage of GDP is among the lowest in the world. On the other hand, expenditure needs are enormous. There have been several attempts to reform our tax system but they have not been successful due to different factors such as...

Mexican public finances are weak; national tax collection as a percentage of GDP is among the lowest in the world. On the other hand, expenditure needs are enormous. There have been several attempts to reform our tax system but they have not been successful due to different factors such as...

The proposal by Levy (2008) whereby a universal social insurance (USI) scheme is guaranteed to all workers, regardless of formality status, aims at abolishing the current contributory social insurance system and financing social insurance through value-added taxes instead (henceforth, the social...

Este artículo examina algunas de las hipótesis sobre las estrategias de deuda que a priori parece haber seguido el gobierno mexicano, partiendo de un examen de la evolución y composición de la misma. Un aspecto interesante de este examen es que el nivel de la deuda total con respecto al PIB...

This paper analyzes the aggregate effects of a revenue neutral fiscal-cum-social policy reform in a typical developing country that consists of two main changes: (1) the implementation of universal social insurance to replace the current dual social protection system (i.e., a reconfiguration of...

Mexico is characterized by a dual social insurance architecture. Firms and workers in salaried contractual relations are obligated to pay for a bundled set of health, pension and related programs. Nonsalaried workers benefit from an unbundled set of parallel programs paid by the government. We...