In this work we elaborate a data base that includes 21 OECD countries along the 1965-2001 period. It includes average effective tax rates on consumption, capital and labour, which are adequate to analyse macroeconomic effects of fiscal policy. Additionally, we make a description of the most...

This work surveys possible tributary schemes that might complement or substitute part of the fiscal structure that currently exists in Mexico. Some of the schemes are audacious, as it is the case of the progressive consumption tax, and other reasonable and plausible ones, as it is the case of...