A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the revenue losses would be surprisingly low. We find a...

Calixto Mateos-Hanel examines the recent debate on tax reform in Mexico. He outlines the evolution of the Mexican tax system since 1980 and considers the current structure of the main taxes. He points to the progress in making the system more equitable and efficient, but also to its remaining...