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• W3123300542 abstract "Assessing the progressivity of a fiscal system is relevant to develop a global idea on the extent of redistribution from this tool. More interesti ng is to assess the evolvement of progressivity over time and how economic shocks and government interventions affect its design. The social performance of fiscal redistributive mec hanisms in Mexico continue to receive a growing interest from politicians and research scientists. The aim of this paper is to assess the dynamic of progressivity of the fiscal system in Me xico and its effect on inequality and on polarization, and this during the period of 2002-2012. What distinguish this work is the relevance of the adopted comparison approach of progressivity and where the common support of comparison is imposed. The results of this study confirm the effectiveness of the governmental redistributive mechanisms to decrease post-fiscal income inequality. Based on our estimates, we conclude for a significant increase in th e progressivity of the fiscal system over time, and this happening, despite the high persistent levels of polarization and inequality in the country. Finally we find that, imposing the common support of comparison have a non neglected impact on the level of progressivity. For instance, the apparently strong progressivity of the fiscal system lightens down for t he initial years when the common support is taken into account." @default.
• W3123300542 created "2021-02-01" @default.
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• W3123300542 date "2014-01-01" @default.
• W3123300542 modified "2023-09-26" @default.
• W3123300542 title "Comparison of the tax system progressivity over time: Theory and application with Mexican data" @default.
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• W3123300542 hasPublicationYear "2014" @default.
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