Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/115393
Authors: 
Sánchez-Vela, Claudia
Valero-Gil, Jorge N.
Year of Publication: 
2011
Series/Report no.: 
IDB Working Paper Series IDB-WP-216
Abstract: 
This paper analyzes the effects of a firm-size dependent law, on the Mexican economy which includes a small taxpayers' regime known in Mexico as the Repecos regime. It looks for effects on macroeconomic variables and on the industrial structure, on the proportion of small firms in the economy, which are originated in such regime. It uses a general equilibrium model calibrated on the U.S. economy and applies an environment of high taxes on labor and high tax evasion, characteristic of the Mexican economy, so that their effects can be distinguished from those of the Repecos regime.
Subjects: 
Small taxpayers size distortions
Establishment size
Legal effects
JEL: 
E26
H25
H26
L23
O54
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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