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Copyright of Galician Journal of Economics / Revista Galega de Economía is the property of Universidad de Santiago de Compostela, Servicio de Publicaciones and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Crónica Tributaria is the property of Instituto de Estudios Fiscales, Ministerio de Hacienda y Funcion Publica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The study has the goal of constructing an indicator and regions that allow to reveal early warning in relation to fiscal sustainability. For the achievement of the objective, the analysis part of the budget equation of the Government and, through the use of mathematic telescopic series properties, is built an indicator with rates of interest and economic growth that are variables over time, which makes it more general compared with those existing in the literature. In addition, in this work, for the first time, it manages to build sustainability regions which represent necessary and sufficient conditions for the analysis of the problem of debt over time. [ABSTRACT FROM AUTHOR]

The structure and the trend of the fiscal system reflect the orientation of the development model of Mexico in past decades and they determine its future model and its ability to meet the main social challenges (development, equity, wellbeing, environmental sustainability, etc.). The objective of this paper is to study the relative dimension, the tax structure and the trends in tax collection, as well as the nature and the objectives of the incentives and the tax benefits that have been enforced in Mexico in recent years. This exercise allows an evaluation of the 2014 tax reform to be made with the perspective of the past six years and the formulation of future challenges. A descriptive and qualitative approach was used based on data obtained from the Inter-American Center of Tax Administration (ciat), the Organisation for Economic Co-operation and Development (oecd), and the Secretaría de Hacienda y Crédito Público (shcp). The structure of tax collection is analyzed, with a focus on the main federal taxes, as well as the volume and the composition of tax expenditure, by breaking down the existing incentives and the tax benefits on each of the taxes. The main results indicate a passive evolution in the collection power that grew from 12.5% of gross domestic product (gdp) in 1990 to 15.6% in 2019, principally based on consumer taxes, wage income tax and a strong dependence on the fossil fuels sector. This shows that some of the stated objectives of the 2014 reform--significantly increasing collection capacity and reducing the jungle of incentives and tax benefits--have hardly been met. In conclusion, some of the challenges that a tax reform should face in terms of inclusion, equity and sustainability are formulated. [ABSTRACT FROM AUTHOR]

Copyright of Dilemas Contemporáneos: Educación, Política y Valores is the property of Dilemas Contemporaneos: Educacion, Politica y Valores and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Chile has an unsatisfactory distribution of household income and although its public expenditure (in health, education and housing) and its redistributive policy using direct transfers, have helped reduce poverty; they have not however reduced inequality strongly. The data shows that autonomous household income distribution has improved only marginally after taking into account incomes net of taxes and cash subsidies. With this initial position, the paper determines the impact of the income distribution and the incidence on the economy, which would occur if there was a potential tax increase for households in the richest quintile and a simultaneous transfer of this amount to households in the poorest quintile. This is explored with a computable general equilibrium model using Chilean data, which estimates the direct and indirect effects of this redistribution. It shows that 3.85 points increase in the effective tax rate to the richest quintile raises the income in the poorest quintile at 61.6% and reduces the Gini coefficient from 0.49 to 0.47. However, this kind of strategy to improve equity has important general equilibrium effects, notably a fall in investment and wages according to distinct skill levels. [ABSTRACT FROM AUTHOR]

Copyright of Revista de la Facultad de Derecho y Ciencias Políticas is the property of Revista Faculdad de Derecho y Ciencias Politicas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article analyzes the tax revenues of the Colombian central government and those of the federal states between 1850 and 1882. It aims to determine whether political decentralization of revenues and expenditures favored and improved the fiscal sustainability of Colombia during this period. The federalist structure is contrasted with centralized organization and we try to assess which was more favorable for achieving macroeconomic equilibriums at the central and decentralized levels. [ABSTRACT FROM AUTHOR]

Copyright of Ciencia y Sociedad is the property of Ciencia y Sociedad and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)