Kotlikoff, Laurence J.; LaGarda, Guillermo; Marin, Gabriel - 2023
low-income households. We use Mexico as a case study, showing that eliminating all special VAT regimes and standardizing … PVAT could be fiscally neutral or even increase revenues by up to 0.83% of GDP, while benefiting the lowest-income …-sum and capital transfers. For this purpose, we employ an overlapping generations model calibrated for Mexico. Our simulations …