Por favor, use este identificador para citar o enlazar este ítem:
http://cide.repositorioinstitucional.mx/jspui/handle/1011/726| Gender equity, enforcement spending and tax compliance in Mexico | |
| Delia Laura Sour Vargas | |
| Acceso Abierto | |
| Atribución-NoComercial-SinDerivadas | |
| 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. | |
| 2009 | |
| Documento de trabajo | |
| Inglés | |
| Estudiantes Investigadores | |
| CIENCIAS SOCIALES | |
| Versión publicada | |
| publishedVersion - Versión publicada | |
| Aparece en las colecciones: | División de Administración Pública, Documentos de Trabajo |
Cargar archivos:
| Fichero | Tamaño | Formato | |
|---|---|---|---|
| 98469.pdf | 390.11 kB | Adobe PDF | Visualizar/Abrir |