Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/115393 
Erscheinungsjahr: 
2011
Schriftenreihe/Nr.: 
IDB Working Paper Series No. IDB-WP-216
Verlag: 
Inter-American Development Bank (IDB), Washington, DC
Zusammenfassung: 
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.
Schlagwörter: 
Small taxpayers size distortions
Establishment size
Legal effects
JEL: 
E26
H25
H26
L23
O54
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
361.87 kB





Publikationen in EconStor sind urheberrechtlich geschützt.