Please use this identifier to cite or link to this item:
Gender equity, enforcement spending and tax compliance in Mexico
Delia Laura Sour Vargas
Acceso Abierto
Women -- Taxation -- Mexico
Using experimental evidence, we show that gender is the most significant sociodemographic variable that explains tax compliance in personal income tax in Mexico. The results highlight the necessity to take into account gender when designing tax policy recommendations, especially those affecting wage earning women. This evidence also suggest that —if women are more compliant than men— fiscal authorities might increase the return of the enforcement spending if they audit more men than women. This policy eliminates the necessity of improving tax supervision or increase the amount of deterrence spending in the short run.
Centro de Investigación y Docencia Económicas, A.C.
Documento de trabajo
Versión publicada
publishedVersion - Versión publicada
Appears in Collections:División de Administración Pública, Documentos de Trabajo

Upload archives

File SizeFormat 
98469.pdf390.11 kBAdobe PDFView/Open