La construcción de una política tributaria progresiva en México

The document begins with a discussion on inequality in Latin America from the Human Development Index, landing the issue in Mexico. The aim was to raise the relationship between economic inequality and the tax structure of the country. The logical framework methodology of cepal and the iterative scheme of hypotheses were used to analyze the causes of the inefficiency of the tax system and its effects on the levels of equality in Mexico, and to identify the impact of recent tax reforms particularly the approval of the tax rate of value added tax in Baja California. The conclusion is that the regressive effects of the tax system exceeds the progressive effects, therefore, a tax reform with appropriate mathematical indicators and tax rates that levied optimally to the deciles of the population with higher incomes are essential to reduce inequality.