This study estimates the effects of revenue-neutral tax structure changes on the long-run level of income per capita using panel data for 17 OECD countries over the period 1970-2004. In contrast to previous studies, we do not find a robust ranking of different types of taxes in terms of their...

This paper investigates how tax changes for different income groups affect aggregate economic activity. I construct a measure of who received (or paid for) tax changes in the postwar period using tax return data from NBER's TAXSIM. I aggregate each tax change by income group and state. Variation...

We show that the international distribution of ownership of the incumbent firms within a host region matters for the efficiency of the fiscal competition between the region's constituent countries for a new FDI project. If incumbent firms are owned entirely within the host region, then the new...

The main objective of this research work is to analyze the impact that the 2014 Tax Reform in Mexico has had on the value of the company, on cash flows, and payment of dividends of companies listed on the BMV, taking take into account their dividend polici es. The study has been carried out...

Resumen: Este trabajo analiza la progresividad de la política tributaria después de la Constitución de 1991 y encuentra cómo la mayoría de las reformas apuntan principalmente a darle un papel preponderante a los impuestos indirectos. Posteriormente, se desarrolla el Método de Progresividad...

El objetivo de este documento es explicar el nuevo esquema para la fijación del precio máximo de venta al público de la gasolina automotor, establecido recientemente por el gobierno, y mediante un análisis insumo producto determinar su posible impacto sobre la inflación al consumidor. La...

En este documento se plantea un modelo teórico de generaciones traslapadas en el que se muestra la importancia de la política fiscal para reducir las brechas salariales e incrementar la producción de largo plazo. Los resultados del modelo evidencian que en algunos casos se presenta la...

ResumenEste documento analiza el desempeño del SISBEN como instrumento de focalización del Régimen Subsidiado en Salud, RS, desde su introduccion en 2003. La evidencia sugiere que la focalización del RS para 1997 y 2003, hecha con base en el Viejo SISBEN, fue aceptable y que, la...

If property rights in land are so beneficial, why are they not adopted more widely? I propose a theory based on the idea that limited property rights over peasants' plots may be supported by elite landowners (who depend on peasants for labour) to achieve two goals. First, like other distortions...

The Coase theorem has been shrouded in ambiguity and confusion throughout its life, this despite the prominent role that it plays in economic and legal analysis. As this paper demonstrates, this is no less true of the path by which Coase came to the result that bears his name. Drawing on...