Author: Carlos Manuel Urzúa MacíasPublisher:
ISBN:
Category :
Languages : en
Pages : 29
Book Description
An Appraisal of Recent Tax Reforms in Mexico
Author: Carlos Manuel Urzúa MacíasPublisher:
ISBN:
Category :
Languages : en
Pages : 29
Book Description
An Appraisal of Recent Tax Reforms in Mexico
Author: Carlos M. UrzúaAn Appraisal of Recent Tax Reforms in Mexico
Author: Carlos Manuel UrzúaPublisher:
ISBN:
Category : Fiscal policy
Languages : en
Pages : 48
Book Description
Lessons of Tax Reform
Author: Publisher: World Bank Publications
ISBN:
Category : Taxation
Languages : en
Pages : 63
Book Description
Natural Resource Taxation in Mexico: Some Considerations
Author: Ms. Alpa ShahPublisher: International Monetary Fund
ISBN: 1513599666
Category : Business & Economics
Languages : en
Pages : 36
Book Description
Mexico has large extractive industries and it traditionally has raised sizable fiscal revenues from the oil and gas sector. A confluence of factors—elevated commodity prices, financial challenges of the state-owned oil company Pemex, and revenue needs for financing social and public investment spending over the medium term—suggest that a review of Mexico’s taxation regimes for natural resources would be opportune, against the backdrop of a comprehensive approach to tackling Mexico’s challenges. This paper identifies opportunities for redesigning mining taxation to increase somewhat the revenue intake while maintaining the favorable investment profile of the sector. It also discusses recent reforms to the oil and gas fiscal regime and future reform considerations, with attention to the attractiveness of investment on commercial terms—an issue that should be placed in the context of an overall reform of Pemex’s business strategy and possibly of the energy sector more generally.
Efficiency and Equity of a Marginal Tax Reform
Author: Alessandro NicitaPublisher: World Bank Publications
ISBN:
Category : Taxation
Languages : en
Pages : 35
Book Description
The Tax System in Mexico
Author: Thomas DalsgaardPublisher:
ISBN:
Category : Fiscal policy
Languages : en
Pages : 86
Book Description
Tax Systems and Tax Reforms in Latin America
Author: Luigi BernardiPublisher: Routledge
ISBN: 1134068077
Category : Business & Economics
Languages : en
Pages : 364
Book Description
This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990‘s, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay. The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the mai
Taxation and Gender Equity
Author: Caren GrownPublisher: IDRC
ISBN: 0415568226
Category : Business & Economics
Languages : en
Pages : 349
Book Description
Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
The Impact of NAFTA and Options for Tax Reform in Mexico
Author: Jorge Martinez-VazquezPublisher:
ISBN:
Category :
Languages : en
Pages : 60
Book Description
September 2001The North American Free Trade Agreement (NAFTA) has had a profound impact on Mexico's economy and institutions. Mexico's tax reform should be guided not by NAFTA considerations, however, but by the objectives of higher revenues and a simpler, more efficient, and more equitable tax system.The North American Free Trade Agreement (NAFTA) has had a profound impact on Mexico's economy and institutions. Clearly, no consideration of tax reform can ignore its role. The thinking about tax reform in Mexico requires evaluating NAFTA's effect on Mexico's economy, including its tax structure, and the effect of its tax system on trade and capital flows between Mexico and its NAFTA partners, the United States and Canada.Martinez-Vazquez and Chen review the evidence on NAFTA's economic effects, focusing on the changes in foreign trade and foreign direct investment flows in Mexico and the effects of these changes on Mexico's tax base and ability to raise tax revenues. Using marginal effective tax rate analysis, the authors also compare Mexico's tax system with those of Canada and the United States in terms of the effect on foreign direct investment.Martinez-Vazquez and Chen draw two main conclusions from their analysis. First, by fueling Mexico's exports and foreign direct investment inflows, NAFTA has altered the country's economic structure and hence the industrial distribution of the tax base. This transformation calls for adapting the tax structure to an economy oriented toward services and manufacturing exports. And second, Mexico's membership in NAFTA provides no significant reasons for fundamental change in its tax structure. The new wave of tax reform should concentrate on raising revenues, simplifying the tax structure, and increasing the efficiency and overall equity of the tax system.This paper - a product of Mexico-Anchor, Latin America and the Caribbean Region - is part of a larger effort in the region to foster research in economic development and public finance. The authors may be contacted at [email protected] or [email protected].